https://www.taxtmi.com/caselaws?id=235144 The government upheld the rejection of rebate claims by a 100% Export Oriented Unit (EOU) under Rule 18 of the Central Excise Rules, 2002, as the goods were fully exempt from duty under Notification No. 24/2003-C.E. The applicant's argument that they had the option to export goods under different rules was dismissed, emphasizing the absolute exemption for exported goods. The government clarified that duty paid on such goods cannot be claimed as a rebate. The excess duty paid was ordered to be re-credited to the applicant's Cenvat Credit Account. The revision application was dismissed, affirming the rejection of rebate claims. en-us Fri, 04 May 2012 00:00:00 +0530 Sat, 13 Jul 2013 10:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235144 The government upheld the rejection of rebate claims by a 100% Export Oriented Unit (EOU) under Rule 18 of the Central Excise Rules, 2002, as the goods were fully exempt from duty under Notification No. 24/2003-C.E. The applicant's argument that they had the option to export goods under different rules was dismissed, emphasizing the absolute exemption for exported goods. The government clarified that duty paid on such goods cannot be claimed as a rebate. The excess duty paid was ordered to be re-credited to the applicant's Cenvat Credit Account. The revision application was dismissed, affirming the rejection of rebate claims. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235144