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of Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing to avail wrongfully claimed rebate - Rule 18 of Central Excise Rules, 2002 - time limitation - penalties. Rebate sanctioned on 'duty paid' not 'duty payable'. No distinction in Section 4 to exclude expenditure incurred by non-manufacturer/exporter from assessable value. Transaction value includes price paid/payable by buyer regardless of who bears expenditure. Demand u/s 11A unsustainable as rebate order unchallenged. Time limitation - Revenue failed to prove omission/commission by assessee to evade duty payment. Department had opportunity to verify rebate claims but failed to do so, extended period invocation impermissible. Penalties on appellants, CFO, and DGM not maintainable. Impugned order unsustainable on merits and limitation - Appeal allowed.
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