https://www.taxtmi.com/caselaws?id=76935 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal and affirming the respondent's eligibility for a rebate in cash based on duty paid on the CIF value for consignment exports. The judgment emphasized adherence to the duty payment method specified in the Board Circular and clarified that the rebate authority should focus on admissibility rather than questioning duty assessment, ensuring consistency in granting rebates regardless of the payment value used. en-us Fri, 09 Oct 2009 00:00:00 +0530 Fri, 30 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76935 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal and affirming the respondent's eligibility for a rebate in cash based on duty paid on the CIF value for consignment exports. The judgment emphasized adherence to the duty payment method specified in the Board Circular and clarified that the rebate authority should focus on admissibility rather than questioning duty assessment, ensuring consistency in granting rebates regardless of the payment value used. Case-Laws Customs Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76935