https://www.taxtmi.com/caselaws?id=49210 Rebate under the Central Excise Rules, 1944 could not be refused merely because goods were first cleared under bond without payment of duty, where duty was later debited in the Personal Ledger Account and supported by a certificate evidencing payment. The relevant question was whether the produced duty-paying documents established the goods' duty-paid character for rebate purposes. As the materials showed subsequent duty payment and there was no dispute on limitation or export, the claim was not rejectable on the absence of original documents alone. The rebate was therefore to be allowed, subject to verification of the documents by the original authority. en-us Mon, 10 Jul 2000 00:00:00 +0530 Thu, 12 Aug 2010 14:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49210 Rebate under the Central Excise Rules, 1944 could not be refused merely because goods were first cleared under bond without payment of duty, where duty was later debited in the Personal Ledger Account and supported by a certificate evidencing payment. The relevant question was whether the produced duty-paying documents established the goods' duty-paid character for rebate purposes. As the materials showed subsequent duty payment and there was no dispute on limitation or export, the claim was not rejectable on the absence of original documents alone. The rebate was therefore to be allowed, subject to verification of the documents by the original authority. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49210