https://www.taxtmi.com/caselaws?id=49195 Rule 12A rebate for exported blended or packaged tea is discussed in two linked respects: departmental delay in renewing registration should not defeat a substantive rebate claim where the renewal application was filed on time, as the lapse is procedural and attributable to the department. The text also notes that rebate is barred to the extent drawback has already been availed on the relevant export input, including packing materials used in tea exports, unless the drawback amount is repaid within the stipulated period. The operative effect is that rebate and drawback cannot be simultaneously retained for the same duty component. en-us Mon, 31 Mar 1997 00:00:00 +0530 Thu, 12 Aug 2010 13:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49195 Rule 12A rebate for exported blended or packaged tea is discussed in two linked respects: departmental delay in renewing registration should not defeat a substantive rebate claim where the renewal application was filed on time, as the lapse is procedural and attributable to the department. The text also notes that rebate is barred to the extent drawback has already been availed on the relevant export input, including packing materials used in tea exports, unless the drawback amount is repaid within the stipulated period. The operative effect is that rebate and drawback cannot be simultaneously retained for the same duty component. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49195