https://www.taxtmi.com/caselaws?id=49166 Export rebate may not be denied for mere technical non-compliance with procedural conditions where the authority is satisfied that the goods were exported on the claimant's account and the exported quantity matches the quantity cleared. On that basis, the claimant was accepted as competent to file and receive the rebate claim. The procedural lapses in complying with Chapter IX requirements and notification conditions were then condoned under the governing rebate rule, and the rebate claims were allowed. The governing principle is that rebate relief can be granted despite procedural defects when the factual linkage to the exports is established and the competent authority expressly exercises the condoning power. en-us Wed, 09 Mar 1994 00:00:00 +0530 Thu, 12 Aug 2010 11:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49166 Export rebate may not be denied for mere technical non-compliance with procedural conditions where the authority is satisfied that the goods were exported on the claimant's account and the exported quantity matches the quantity cleared. On that basis, the claimant was accepted as competent to file and receive the rebate claim. The procedural lapses in complying with Chapter IX requirements and notification conditions were then condoned under the governing rebate rule, and the rebate claims were allowed. The governing principle is that rebate relief can be granted despite procedural defects when the factual linkage to the exports is established and the competent authority expressly exercises the condoning power. Case-Laws Central Excise Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49166