https://www.taxtmi.com/caselaws?id=212247 Rebate of excise duty paid on inputs was held inadmissible where the exported finished goods were cleared under the drawback scheme. The claim arose under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), but para 1.5(i) of Part V of Chapter 8 of the CBEC Excise Manual barred input-stage rebate for exports made under drawback. The instruction was applied without distinguishing between customs and excise components of drawback, and the exclusion was enforced on the basis of strict adherence to the governing language. The revision therefore succeeded in favour of Revenue. en-us Mon, 09 May 2011 00:00:00 +0530 Sat, 07 Apr 2012 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212247 Rebate of excise duty paid on inputs was held inadmissible where the exported finished goods were cleared under the drawback scheme. The claim arose under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), but para 1.5(i) of Part V of Chapter 8 of the CBEC Excise Manual barred input-stage rebate for exports made under drawback. The instruction was applied without distinguishing between customs and excise components of drawback, and the exclusion was enforced on the basis of strict adherence to the governing language. The revision therefore succeeded in favour of Revenue. Case-Laws Central Excise Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212247