https://www.taxtmi.com/caselaws?id=211968 For export rebate, central excise duty is confined to the amount payable on the transaction value under Section 4 of the Central Excise Act, 1944. Where duty was paid on an amount higher than the value actually realised, the excess was treated as an erroneous payment of duty rather than rebateable cash duty. The excess amount was therefore returnable only by re-credit in the Cenvat account, not by cash refund. The order-in-appeal was set aside and the order-in-original restored, limiting cash rebate to duty relatable to the transaction value. en-us Wed, 30 Dec 2009 00:00:00 +0530 Mon, 09 Apr 2012 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211968 For export rebate, central excise duty is confined to the amount payable on the transaction value under Section 4 of the Central Excise Act, 1944. Where duty was paid on an amount higher than the value actually realised, the excess was treated as an erroneous payment of duty rather than rebateable cash duty. The excess amount was therefore returnable only by re-credit in the Cenvat account, not by cash refund. The order-in-appeal was set aside and the order-in-original restored, limiting cash rebate to duty relatable to the transaction value. Case-Laws Central Excise Wed, 30 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211968