https://www.taxtmi.com/caselaws?id=207508 The Government allowed the rebate claims for duty paid on final products exported under the DFIA Scheme, citing the retrospective amendment to Notification No. 40/2006-Cus. The restriction on availing Cenvat Credit only applied to inputs procured against the authorization, not on final products themselves. The case was remanded for the original authority to sanction the rebate claim, emphasizing the admissibility of duty rebate on exported final products under the DFIA Scheme. en-us Mon, 24 Jan 2011 00:00:00 +0530 Thu, 15 Dec 2011 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207508 The Government allowed the rebate claims for duty paid on final products exported under the DFIA Scheme, citing the retrospective amendment to Notification No. 40/2006-Cus. The restriction on availing Cenvat Credit only applied to inputs procured against the authorization, not on final products themselves. The case was remanded for the original authority to sanction the rebate claim, emphasizing the admissibility of duty rebate on exported final products under the DFIA Scheme. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207508