https://www.taxtmi.com/caselaws?id=49188 Delay in filing the revision was condoned because the rejection of rebate had been made by a non-speaking letter without observance of natural justice, and the applicants showed sufficient cause for the late filing. Rebate on exported goods could not be denied merely because duty had been discharged through RG 23C credit under the Modvat scheme, since the credit registers operated as permissible duty credit accounts and the relevant rules allowed utilisation of capital goods credit towards duty on final products. The revision was allowed with consequential relief, while the rebate claim remained subject to examination on merits and in accordance with law. en-us Thu, 25 Apr 1996 00:00:00 +0530 Thu, 12 Aug 2010 13:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49188 Delay in filing the revision was condoned because the rejection of rebate had been made by a non-speaking letter without observance of natural justice, and the applicants showed sufficient cause for the late filing. Rebate on exported goods could not be denied merely because duty had been discharged through RG 23C credit under the Modvat scheme, since the credit registers operated as permissible duty credit accounts and the relevant rules allowed utilisation of capital goods credit towards duty on final products. The revision was allowed with consequential relief, while the rebate claim remained subject to examination on merits and in accordance with law. Case-Laws Central Excise Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49188