https://www.taxtmi.com/caselaws?id=49199 Rebate of central excise duty on FIBC bags used to pack exported Isabgol was held admissible despite non-filing of the declaration required by the notification, because export records, shipping documents and customs endorsement established that the goods were actually exported under central excise supervision. The procedural defect was treated as non-fatal and condoned under the proviso to Rule 12 in the interest of export promotion, subject to verification that the exports and claims in each case were otherwise in order. en-us Fri, 20 Nov 1998 00:00:00 +0530 Thu, 12 Aug 2010 13:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49199 Rebate of central excise duty on FIBC bags used to pack exported Isabgol was held admissible despite non-filing of the declaration required by the notification, because export records, shipping documents and customs endorsement established that the goods were actually exported under central excise supervision. The procedural defect was treated as non-fatal and condoned under the proviso to Rule 12 in the interest of export promotion, subject to verification that the exports and claims in each case were otherwise in order. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49199