https://www.taxtmi.com/caselaws?id=243001 Rebate or refund under Rule 191A of the Central Excise Rules, 1944 had to be confined to the goods specifically covered by the notification issued under that rule. Exported quilt covers were not expressly included, and the entry under Rule 191B could not be imported into Rule 191A because the two rules operated in different fields with separate notified schemes. The claim therefore could not be enlarged by reference to a different rule or by parity with another fiscal arrangement. Promissory estoppel and legitimate expectation also could not override the rule or notification. The result was that rebate/refund was not admissible for quilt covers under Rule 191A. en-us Fri, 10 Jan 2014 00:00:00 +0530 Wed, 14 Jan 2015 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243001 Rebate or refund under Rule 191A of the Central Excise Rules, 1944 had to be confined to the goods specifically covered by the notification issued under that rule. Exported quilt covers were not expressly included, and the entry under Rule 191B could not be imported into Rule 191A because the two rules operated in different fields with separate notified schemes. The claim therefore could not be enlarged by reference to a different rule or by parity with another fiscal arrangement. Promissory estoppel and legitimate expectation also could not override the rule or notification. The result was that rebate/refund was not admissible for quilt covers under Rule 191A. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243001