https://www.taxtmi.com/caselaws?id=239201 The court upheld the rejection of rebate claims by lower authorities, emphasizing the necessity of duty payment and export from the same unit for admissibility under Central Excise Law. The applicants' argument that duty paid from one unit for goods exported from another unit of the same entity should qualify for rebate under Notification No. 19/2004-C.E. (N.T.) was dismissed. The government directed recrediting of excess duty paid from a unit not manufacturing the exported goods, acknowledging it as a voluntary deposit. The judgment provided a comprehensive analysis of the legal aspects concerning rebate claims and duty payment compliance. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239201 The court upheld the rejection of rebate claims by lower authorities, emphasizing the necessity of duty payment and export from the same unit for admissibility under Central Excise Law. The applicants' argument that duty paid from one unit for goods exported from another unit of the same entity should qualify for rebate under Notification No. 19/2004-C.E. (N.T.) was dismissed. The government directed recrediting of excess duty paid from a unit not manufacturing the exported goods, acknowledging it as a voluntary deposit. The judgment provided a comprehensive analysis of the legal aspects concerning rebate claims and duty payment compliance. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239201