https://www.taxtmi.com/caselaws?id=218022 The revision applications were allowed in the case concerning rebate claims for duty paid on goods exported under the DFIA Scheme. The applicant, M/s. Essel Foundaries (P) Ltd., met all conditions and submitted necessary documents for the rebate claims. They argued eligibility for the rebate/refund under Rule 18 of the Central Excise Rules, 2002, and Section 11B of the Central Excise Act, 1944. The Government noted retrospective amendments allowing rebate claims on exported goods without restricting Cenvat credit, finding no evidence of double benefits. The impugned orders were set aside, and revenue safeguards were recommended for future compliance. en-us Tue, 06 Sep 2011 00:00:00 +0530 Thu, 01 Nov 2012 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218022 The revision applications were allowed in the case concerning rebate claims for duty paid on goods exported under the DFIA Scheme. The applicant, M/s. Essel Foundaries (P) Ltd., met all conditions and submitted necessary documents for the rebate claims. They argued eligibility for the rebate/refund under Rule 18 of the Central Excise Rules, 2002, and Section 11B of the Central Excise Act, 1944. The Government noted retrospective amendments allowing rebate claims on exported goods without restricting Cenvat credit, finding no evidence of double benefits. The impugned orders were set aside, and revenue safeguards were recommended for future compliance. Case-Laws Customs Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218022