https://www.taxtmi.com/caselaws?id=234208 The court upheld the petitioner's right to claim rebate of excise duty paid on exported goods as a 100% Export Oriented Unit. Despite the goods being exempt from excise duty under Notification No.24/2003-CE, the court ruled that the exemption was conditional, allowing the petitioner to pay duty and claim rebate under Rule 18 of the Central Excise Rules, 2002. The court emphasized the legality of the petitioner's actions, directing the respondent department to promptly refund the duty paid on exported goods and supporting the petitioner's use of CENVAT credit for duty payment and rebate claim. en-us Fri, 30 Nov 2012 00:00:00 +0530 Tue, 29 Aug 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234208 The court upheld the petitioner's right to claim rebate of excise duty paid on exported goods as a 100% Export Oriented Unit. Despite the goods being exempt from excise duty under Notification No.24/2003-CE, the court ruled that the exemption was conditional, allowing the petitioner to pay duty and claim rebate under Rule 18 of the Central Excise Rules, 2002. The court emphasized the legality of the petitioner's actions, directing the respondent department to promptly refund the duty paid on exported goods and supporting the petitioner's use of CENVAT credit for duty payment and rebate claim. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234208