https://www.taxtmi.com/caselaws?id=239253 The Government upheld the lower authorities' order to sanction rebate claims based on the FOB value of exported goods, excluding freight and insurance beyond the port of export. Excess duty paid should be treated as a voluntary deposit and returned as re-credit in the Cenvat Credit account. Interest on delayed refunds is payable as per Section 11BB of the Central Excise Act, 1944. Rebate claims on free samples were denied due to the lack of market value. The revision applications were disposed of accordingly. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239253 The Government upheld the lower authorities' order to sanction rebate claims based on the FOB value of exported goods, excluding freight and insurance beyond the port of export. Excess duty paid should be treated as a voluntary deposit and returned as re-credit in the Cenvat Credit account. Interest on delayed refunds is payable as per Section 11BB of the Central Excise Act, 1944. Rebate claims on free samples were denied due to the lack of market value. The revision applications were disposed of accordingly. Case-Laws Central Excise Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239253