Rani Sati Impex which is a
merchant exporter thereafter exported such
grey fabrics and submitted the four rebate
claims ... affect or
dilute the fact about the actual export and
legitimate benefit, the export rebate cannot
be denied if there is any reality
manufacture or processing and
export of finished goods.
(3) ....
(4) ....
(5) Procedure for export. - The goods shall be exported on the
application in Form ... amount of rebate of duty claimed and that no
rebate on duty paid on excisable goods shall be granted where the export
of the goods
manufacture or processing and
export of finished goods.
(3) ....
(4) ....
(5) Procedure for export. - The goods shall be exported on the
application in Form ... amount of rebate of duty claimed and that no
rebate on duty paid on excisable goods shall be granted where the export
of the goods
dispute The exported goods had ultimately
suffered the central excise duty. As per procedure laid down
for export under claim of rebate of Central Excise ... availing the rebate is
fulfilled. It was also submitted that the petitioners have
claimed the rebate on the basis of the goods exported
longer available rebate on Expo 2012 as
notification regarding the rebate is not available for the
benefit of exporters and alternate provisions vide various
notifications ... export should have been subjected to tax within the
country of exportation the principle often said goods and
services may be exported
rebate
of which has been claimed, has not been paid; or
(ii) the service, rebate for which has been claimed, has not been
exported ... rebate
holding a view that the rebate sanctioning authority has to verify the
correctness of the declaration filed prior to export of service
rebate
of which has been claimed, has not been paid; or
(ii) the service, rebate for which has been claimed, has not been
exported ... rebate
holding a view that the rebate sanctioning authority has to verify the
correctness of the declaration filed prior to export of service
rebate
of which has been claimed, has not been paid; or
(ii) the service, rebate for which has been claimed, has not been
exported ... rebate
holding a view that the rebate sanctioning authority has to verify the
correctness of the declaration filed prior to export of service
rebate
of which has been claimed, has not been paid; or
(ii) the service, rebate for which has been claimed, has not been
exported ... rebate
holding a view that the rebate sanctioning authority has to verify the
correctness of the declaration filed prior to export of service
rebate
of which has been claimed, has not been paid; or
(ii) the service, rebate for which has been claimed, has not been
exported ... rebate
holding a view that the rebate sanctioning authority has to verify the
correctness of the declaration filed prior to export of service
