https://www.taxtmi.com/caselaws?id=211965 Rebate of CVD is not available where imported goods are re-exported under a drawback claim rather than under the rebate scheme. Compliance with Rule 18 of the Central Excise Rules, 2002 and Notification No. 40/2001-C.E. (N.T.) requires that the export be made in the manner prescribed for rebate; a drawback export does not satisfy those preconditions. The scheme was described as export-oriented and linked to earning foreign exchange, so the claim for rebate was correctly rejected and its rejection sustained. en-us Tue, 10 Nov 2009 00:00:00 +0530 Sat, 07 Apr 2012 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211965 Rebate of CVD is not available where imported goods are re-exported under a drawback claim rather than under the rebate scheme. Compliance with Rule 18 of the Central Excise Rules, 2002 and Notification No. 40/2001-C.E. (N.T.) requires that the export be made in the manner prescribed for rebate; a drawback export does not satisfy those preconditions. The scheme was described as export-oriented and linked to earning foreign exchange, so the claim for rebate was correctly rejected and its rejection sustained. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211965