https://www.taxtmi.com/caselaws?id=92288 Rebate of central excise duty on exported goods was to be computed by reference to the duty actually paid on the goods under Rule 12 of the Central Excise Rules, not by substituting the FOB value of the exports. The Tribunal noted that no material showed any prescribed FOB-based computation for the relevant period, and no basis existed for treating FOB value as the measure of duty paid. In the absence of a legal foundation for that substitution, the departmental appeal order could not stand, and the exporter was entitled to rebate on the duty actually paid. en-us Wed, 06 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 15:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92288 Rebate of central excise duty on exported goods was to be computed by reference to the duty actually paid on the goods under Rule 12 of the Central Excise Rules, not by substituting the FOB value of the exports. The Tribunal noted that no material showed any prescribed FOB-based computation for the relevant period, and no basis existed for treating FOB value as the measure of duty paid. In the absence of a legal foundation for that substitution, the departmental appeal order could not stand, and the exporter was entitled to rebate on the duty actually paid. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92288