https://www.taxtmi.com/caselaws?id=213072 The High Court upheld the revisionary authority's decision, ruling that the respondents were entitled to rebate/refund of Countervailing Duty (CVD) paid on inputs used for manufacturing exported goods. The court determined that the amendment by notification No. 12/2007 was clarificatory and retrospective, treating CVD as excise duty for rebate purposes. Emphasizing a harmonious interpretation of laws and rules, the judgment supported the rebate claims and aimed to prevent anomalous situations. en-us Wed, 02 May 2012 00:00:00 +0530 Wed, 27 Feb 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213072 The High Court upheld the revisionary authority's decision, ruling that the respondents were entitled to rebate/refund of Countervailing Duty (CVD) paid on inputs used for manufacturing exported goods. The court determined that the amendment by notification No. 12/2007 was clarificatory and retrospective, treating CVD as excise duty for rebate purposes. Emphasizing a harmonious interpretation of laws and rules, the judgment supported the rebate claims and aimed to prevent anomalous situations. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213072