https://www.taxtmi.com/caselaws?id=49071 Rebate claims for exported goods filed before a non-jurisdictional Assistant Collector were treated as a procedural defect, not a fatal infirmity, where export was established and the claims were otherwise in order. The governing Rule 12 framework allowed rebate on exported goods, and the proviso permitted relaxation of notification conditions when export was proved. Claims first lodged at Calcutta and later transferred to Mysore were held entertainable if filed within time before the Assistant Collector, D Division, Calcutta and otherwise compliant. en-us Fri, 05 Apr 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49071 Rebate claims for exported goods filed before a non-jurisdictional Assistant Collector were treated as a procedural defect, not a fatal infirmity, where export was established and the claims were otherwise in order. The governing Rule 12 framework allowed rebate on exported goods, and the proviso permitted relaxation of notification conditions when export was proved. Claims first lodged at Calcutta and later transferred to Mysore were held entertainable if filed within time before the Assistant Collector, D Division, Calcutta and otherwise compliant. Case-Laws Central Excise Fri, 05 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49071