https://www.taxtmi.com/caselaws?id=220589 The Commissioner (A) set aside the rejection of rebate claims by the Deputy Commissioner of Central Excise and allowed the rebate claims. The Lower Adjudicating Authority sanctioned a rebate under Rule 18 of CER 2002, which the appellant argued should be issued in cash instead of being credited to their cenvat account. The Commissioner held that the rebate should be paid in cash to encourage exports, not credited to the cenvat account. Additionally, the Commissioner ruled in favor of the appellant's entitlement to interest under Section 11BB for delayed payment of the rebate. en-us Wed, 20 Jul 2011 00:00:00 +0530 Thu, 31 Jan 2013 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220589 The Commissioner (A) set aside the rejection of rebate claims by the Deputy Commissioner of Central Excise and allowed the rebate claims. The Lower Adjudicating Authority sanctioned a rebate under Rule 18 of CER 2002, which the appellant argued should be issued in cash instead of being credited to their cenvat account. The Commissioner held that the rebate should be paid in cash to encourage exports, not credited to the cenvat account. Additionally, the Commissioner ruled in favor of the appellant's entitlement to interest under Section 11BB for delayed payment of the rebate. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220589