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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Rejection of rebate claim - Rule 18 - goods not exported within ...


Rebate claim denied u/r 18 for failing to export goods within six months, deemed substantive non-compliance.

February 3, 2014

Case Laws     Central Excise     CGOVT

Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a procedural lapse to be condoned - CGOVT

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