https://www.taxtmi.com/caselaws?id=218232 The government upheld the impugned orders-in-appeal, rejecting 12 revision applications by M/s. Sonal Garments India Pvt. Ltd. seeking rebate of duty under Rule 18 of Central Excise Rules, 2002. The ruling emphasized the ineligibility for rebate when goods were exported under the Advance Licence Scheme as per Customs Notification No. 94/04-Cus., due to specific restrictions outlined in the notification. The decision reaffirmed the prohibition on claiming rebate under Rule 18 in such export scenarios, based on a detailed analysis of legal provisions and case laws. en-us Mon, 03 Oct 2011 00:00:00 +0530 Mon, 17 Sep 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218232 The government upheld the impugned orders-in-appeal, rejecting 12 revision applications by M/s. Sonal Garments India Pvt. Ltd. seeking rebate of duty under Rule 18 of Central Excise Rules, 2002. The ruling emphasized the ineligibility for rebate when goods were exported under the Advance Licence Scheme as per Customs Notification No. 94/04-Cus., due to specific restrictions outlined in the notification. The decision reaffirmed the prohibition on claiming rebate under Rule 18 in such export scenarios, based on a detailed analysis of legal provisions and case laws. Case-Laws Customs Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218232