https://www.taxtmi.com/caselaws?id=126882 Rebate under Rule 18 of the Central Excise Rules, 2002 extends to the excise duty actually paid on exported goods, including duty later discharged through supplementary invoices under the contractual price mechanism. The rebate authority may verify admissibility of the claim but cannot reopen the export assessment or re-quantify the rebate by relying on the difference between CIF and FOB values. Where the supplementary duty relates to the exported consignment and the claim is otherwise within limitation, denial of rebate for that portion is unsustainable. The full duty paid on the exported consignments therefore remains eligible for rebate. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 04 Aug 2017 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126882 Rebate under Rule 18 of the Central Excise Rules, 2002 extends to the excise duty actually paid on exported goods, including duty later discharged through supplementary invoices under the contractual price mechanism. The rebate authority may verify admissibility of the claim but cannot reopen the export assessment or re-quantify the rebate by relying on the difference between CIF and FOB values. Where the supplementary duty relates to the exported consignment and the claim is otherwise within limitation, denial of rebate for that portion is unsustainable. The full duty paid on the exported consignments therefore remains eligible for rebate. Case-Laws Central Excise Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126882