https://www.taxtmi.com/caselaws?id=50354 Rebate under Rule 12 of the Central Excise Rules, 1944 was held admissible where duty-paid goods were exported from a sales depot rather than directly from the factory, because the governing Board circular permitted export from a place outside the factory premises subject to Central Excise officer satisfaction. The deviation from factory-based export was treated as a technical breach that did not affect the substance of the rebate claim, so the Revenue's challenge failed. en-us Wed, 30 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50354 Rebate under Rule 12 of the Central Excise Rules, 1944 was held admissible where duty-paid goods were exported from a sales depot rather than directly from the factory, because the governing Board circular permitted export from a place outside the factory premises subject to Central Excise officer satisfaction. The deviation from factory-based export was treated as a technical breach that did not affect the substance of the rebate claim, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50354