https://www.taxtmi.com/caselaws?id=119566 The dispute was treated as one concerning valuation and the applicable duty rate for export goods, not a mere rebate issue under the Central Excise Rules. The record noted that the goods were cleared on full duty for export, while identical goods for home consumption were cleared at a concessional rate under Notification No. 10/03-C.E.; the Revenue's objection was that the export clearances should also have taken the concessional rate. On that basis, rebate was viewed only as a consequence of the principal valuation controversy, and the earlier dismissal for non-maintainability was recalled. en-us Tue, 04 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119566 The dispute was treated as one concerning valuation and the applicable duty rate for export goods, not a mere rebate issue under the Central Excise Rules. The record noted that the goods were cleared on full duty for export, while identical goods for home consumption were cleared at a concessional rate under Notification No. 10/03-C.E.; the Revenue's objection was that the export clearances should also have taken the concessional rate. On that basis, rebate was viewed only as a consequence of the principal valuation controversy, and the earlier dismissal for non-maintainability was recalled. Case-Laws Central Excise Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119566