https://www.taxtmi.com/caselaws?id=217515 The revision application filed by a company against the rejection of their rebate claim for Audio Cassettes (Unrecorded) exported from their factory premises was denied. The company failed to pay the duty at the time of export as required by the Central Excise Rules, leading to the inadmissibility of the rebate claim. The government upheld the decision of the appellate authority, concluding that the duty should have been paid at the time of removal for export, as per the relevant provisions. Consequently, the rebate claim for duty not paid at the time of removal of exported goods was denied. en-us Tue, 20 Sep 2011 00:00:00 +0530 Mon, 08 Oct 2012 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217515 The revision application filed by a company against the rejection of their rebate claim for Audio Cassettes (Unrecorded) exported from their factory premises was denied. The company failed to pay the duty at the time of export as required by the Central Excise Rules, leading to the inadmissibility of the rebate claim. The government upheld the decision of the appellate authority, concluding that the duty should have been paid at the time of removal for export, as per the relevant provisions. Consequently, the rebate claim for duty not paid at the time of removal of exported goods was denied. Case-Laws Central Excise Tue, 20 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217515