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TMI Blog2012 (11) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. - applicant failed to get approval of input-output ratio before export of goods. However, the said approval was granted by department subsequent to the export of goods. The said declaration was approved without any change. The input rebate claim is in accordance with the said declaration though approved subsequent to exports. - The declaration approved subsequent to exports is a procedural lapse which is condonable. The substantial benefit of input rebate claim cannot be denied for such procedural lapse. - Decided in favour of assessee. - F. Nos. 195/541-542/2011-RA - 1513-1514/2012-CX - Dated:- 5-11-2012 - Shri D.P. Singh, Joint Secretary Shri S.B. Lal, Consultant, for the Assessee. ORDER These revision application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 before Central Government on the following grounds: 4.1 Admittedly, some procedural lapses occurred; however, such lapses did not affect the performing of export formalities. In other words, the export was successfully completed and revenue was realised as is evident from the Bank of Realisation Certificate enclosed with the rebate claim. The completion of the export cycle with receipt of payments from the importer is enough to justify that the legal provisions of important nature were complied with before the physical export from the factory. The permission, in any case, was granted by the Jurisdictional Deputy Commissioner of Central Excise only after his satisfaction with regard to the consumption ratio, duty paying document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary Instructions, a manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. In the instant case, the applicant failed to get approval of input-output ratio before export of goods. However, the said approval was granted by department subsequent to the export of goods. The said declaration was approved without any change. The input rebate claim is in accordance with the said declaration though approved subsequent to exports. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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