https://www.taxtmi.com/caselaws?id=116568 Rebate on export clearances could not be reduced on the footing that the assessee should have claimed a concessional exemption instead of paying duty at the higher rate. The goods were cleared on payment of duty, and no objection was raised at clearance stage; the dispute arose only when the rebate claim was processed. The applicable principle is that an exemption notification is optional, and an assessee cannot be forced to avail it if it chose not to. Rebate was therefore allowable on the duty actually paid, and curtailment of the excess rebate was unsustainable. en-us Mon, 08 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 16:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116568 Rebate on export clearances could not be reduced on the footing that the assessee should have claimed a concessional exemption instead of paying duty at the higher rate. The goods were cleared on payment of duty, and no objection was raised at clearance stage; the dispute arose only when the rebate claim was processed. The applicable principle is that an exemption notification is optional, and an assessee cannot be forced to avail it if it chose not to. Rebate was therefore allowable on the duty actually paid, and curtailment of the excess rebate was unsustainable. Case-Laws Central Excise Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116568