https://www.taxtmi.com/caselaws?id=49060 Export rebate under Notification No. 409/86 cannot be denied solely for delayed registration or non-renewal where substantive export conditions are met. Procedural requirements may be relaxed when the lapse is technical, the claimant has acted bona fide, and actual exports establish entitlement to relief. Departmental delay in registration, timely communication with the department, and efforts to renew registration after objections support treating the defect as non-fatal. Departmental practice under Rule 12A also permitted relaxation of registration requirements for export rebate claims. Consequently, registration delay or non-renewal does not operate as an absolute disqualification from rebate otherwise due on actual exports. en-us Wed, 16 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49060 Export rebate under Notification No. 409/86 cannot be denied solely for delayed registration or non-renewal where substantive export conditions are met. Procedural requirements may be relaxed when the lapse is technical, the claimant has acted bona fide, and actual exports establish entitlement to relief. Departmental delay in registration, timely communication with the department, and efforts to renew registration after objections support treating the defect as non-fatal. Departmental practice under Rule 12A also permitted relaxation of registration requirements for export rebate claims. Consequently, registration delay or non-renewal does not operate as an absolute disqualification from rebate otherwise due on actual exports. Case-Laws Central Excise Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49060