https://www.taxtmi.com/caselaws?id=72260 The jurisdictional analysis distinguishes exported fabrics from yarn consumed in their manufacture: "goods exported outside India" for the statutory appellate bar refers to the fabrics, so an interest dispute concerning yarn is not treated as a rebate matter requiring recourse to the Central Government. Rule 49A postpones collection of yarn duty until fabric clearance. Where fabrics are exported without duty under Rule 13, the related yarn duty is waived under that scheme; interest calculated as a percentage of that duty is consequently nil. A percentage-based interest or additional levy cannot operate independently where its duty base is nil unless the governing rule expressly provides otherwise. en-us Fri, 25 Oct 1985 00:00:00 +0530 Mon, 16 May 2011 11:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72260 The jurisdictional analysis distinguishes exported fabrics from yarn consumed in their manufacture: "goods exported outside India" for the statutory appellate bar refers to the fabrics, so an interest dispute concerning yarn is not treated as a rebate matter requiring recourse to the Central Government. Rule 49A postpones collection of yarn duty until fabric clearance. Where fabrics are exported without duty under Rule 13, the related yarn duty is waived under that scheme; interest calculated as a percentage of that duty is consequently nil. A percentage-based interest or additional levy cannot operate independently where its duty base is nil unless the governing rule expressly provides otherwise. Case-Laws Central Excise Fri, 25 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72260