https://www.taxtmi.com/caselaws?id=217280 A retrospective amendment to Rule 16 of the Central Excise Rules, 2002 and the corresponding Board circular treated amounts paid by wire-drawing units during the relevant intervening period as duty, including at the stage of clearance of drawn wire. On that footing, rebate under Rule 18 was available on exported finished goods because the payment was regarded as duty for export rebate purposes, even though wire drawing had not yet been statutorily declared manufacture for that period. The rebate could not be refused merely on the basis of export, subject to adjustment of any rebate already granted on inputs. en-us Fri, 01 Jul 2011 00:00:00 +0530 Tue, 09 Oct 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217280 A retrospective amendment to Rule 16 of the Central Excise Rules, 2002 and the corresponding Board circular treated amounts paid by wire-drawing units during the relevant intervening period as duty, including at the stage of clearance of drawn wire. On that footing, rebate under Rule 18 was available on exported finished goods because the payment was regarded as duty for export rebate purposes, even though wire drawing had not yet been statutorily declared manufacture for that period. The rebate could not be refused merely on the basis of export, subject to adjustment of any rebate already granted on inputs. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217280