https://www.taxtmi.com/caselaws?id=233326 Delayed payment of excise duty did not bar rebate where the case was not based on fraud, collusion, wilful misstatement or suppression of facts. Non-payment of interest and penalty by the manufacturer also had no effect, because rebate was confined to duty actually paid and those liabilities were distinct from the rebate base. The rebate under Notification No. 31/98-C.E. (N.T.) could not be capped at Rs. 300 per metric tonne in the absence of any express restriction, and the prescribed 12% of FOB value was given full effect. Claims for periods before 24-8-1998 were also accepted, so the rebate entitlement was upheld and the revenue challenge failed. en-us Wed, 21 Mar 2012 00:00:00 +0530 Sat, 27 Apr 2013 11:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233326 Delayed payment of excise duty did not bar rebate where the case was not based on fraud, collusion, wilful misstatement or suppression of facts. Non-payment of interest and penalty by the manufacturer also had no effect, because rebate was confined to duty actually paid and those liabilities were distinct from the rebate base. The rebate under Notification No. 31/98-C.E. (N.T.) could not be capped at Rs. 300 per metric tonne in the absence of any express restriction, and the prescribed 12% of FOB value was given full effect. Claims for periods before 24-8-1998 were also accepted, so the rebate entitlement was upheld and the revenue challenge failed. Case-Laws Central Excise Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233326