https://www.taxtmi.com/caselaws?id=49137 Export rebate on goods first cleared, then returned for reprocessing and re-exported, was examined against clause B(a) and clause B(b) of the Explanation to Section 11B of the Central Excises and Salt Act, 1944. The revisional authority noted that the claim had been rejected as time-barred on the basis of the goods' return to the factory, but also observed that the facts did not fit neatly within either export-rebate category. It further considered whether partial non-compliance with the export procedure could be regularised under the proviso to Rule 12 of the Central Excise Rules, 1944, and directed reconsideration by the Assistant Collector on that basis. en-us Fri, 28 May 1993 00:00:00 +0530 Mon, 09 Aug 2010 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49137 Export rebate on goods first cleared, then returned for reprocessing and re-exported, was examined against clause B(a) and clause B(b) of the Explanation to Section 11B of the Central Excises and Salt Act, 1944. The revisional authority noted that the claim had been rejected as time-barred on the basis of the goods' return to the factory, but also observed that the facts did not fit neatly within either export-rebate category. It further considered whether partial non-compliance with the export procedure could be regularised under the proviso to Rule 12 of the Central Excise Rules, 1944, and directed reconsideration by the Assistant Collector on that basis. Case-Laws Central Excise Fri, 28 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49137