https://www.taxtmi.com/caselaws?id=217644 The revision applications were disposed of by allowing the re-credit of the excess paid amount in the cenvat credit account. The Government held that a 100% EOU cannot pay Central Excise Duty on export goods and claim rebate under Rule 18, as the exemption under Notification No. 24/2003-C.E. was absolute and unconditional for goods manufactured in an EOU. The judgment aligned with Section 5A(1A) of the Central Excise Act, 1944, prohibiting the payment of duty on goods granted absolute exemption. en-us Thu, 22 Sep 2011 00:00:00 +0530 Mon, 15 Oct 2012 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217644 The revision applications were disposed of by allowing the re-credit of the excess paid amount in the cenvat credit account. The Government held that a 100% EOU cannot pay Central Excise Duty on export goods and claim rebate under Rule 18, as the exemption under Notification No. 24/2003-C.E. was absolute and unconditional for goods manufactured in an EOU. The judgment aligned with Section 5A(1A) of the Central Excise Act, 1944, prohibiting the payment of duty on goods granted absolute exemption. Case-Laws Central Excise Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217644