https://www.taxtmi.com/caselaws?id=215975 Rebate under Rule 18 and Notification No. 19/2004-C.E. (N.T.) is confined to duty paid on exported excisable goods as valued under Section 4 of the Central Excise Act, 1944. Because transaction value excludes post-removal charges such as freight and insurance, duty attributable to those elements does not enlarge rebate entitlement even if such duty was actually paid. The operative effect is that rebate is limited to duty relatable to the Section 4 transaction value, and not to duty on freight and insurance included in export valuation. en-us Tue, 10 Nov 2009 00:00:00 +0530 Sat, 25 Aug 2012 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215975 Rebate under Rule 18 and Notification No. 19/2004-C.E. (N.T.) is confined to duty paid on exported excisable goods as valued under Section 4 of the Central Excise Act, 1944. Because transaction value excludes post-removal charges such as freight and insurance, duty attributable to those elements does not enlarge rebate entitlement even if such duty was actually paid. The operative effect is that rebate is limited to duty relatable to the Section 4 transaction value, and not to duty on freight and insurance included in export valuation. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215975