https://www.taxtmi.com/caselaws?id=117785 The Tribunal ordered the restoration of the appeal for the refund of central excise duty under Notification No. 47/94. The decision was based on the clarification that the issue pertained to refund, not rebate, concerning the duty paid on inputs used in manufacturing export products exempted under the notification. The Tribunal distinguished between rebate and refund, emphasizing the nature of the case involving the applicant's manufacturing activities and export products, leading to the restoration of the appeal. en-us Fri, 17 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117785 The Tribunal ordered the restoration of the appeal for the refund of central excise duty under Notification No. 47/94. The decision was based on the clarification that the issue pertained to refund, not rebate, concerning the duty paid on inputs used in manufacturing export products exempted under the notification. The Tribunal distinguished between rebate and refund, emphasizing the nature of the case involving the applicant's manufacturing activities and export products, leading to the restoration of the appeal. Case-Laws Central Excise Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117785