https://www.taxtmi.com/caselaws?id=243357 Rebate under Rule 18 and Notification No. 19/2004-C.E. (N.T.) is confined to duties of excise expressly covered by the notification's Explanation, so Automobile Cess paid on exported goods was not eligible for rebate because it was levied under the Industries (Development and Regulation) Act and not included among the covered duties. The export time condition under condition 2(b) must be tested from the actual clearance for export, not from an earlier stock transfer between units, and on that basis the goods were exported within six months. The rebate claim was therefore not barred on limitation of export timing, though rebate of Automobile Cess remained inadmissible. en-us Mon, 20 May 2013 00:00:00 +0530 Fri, 31 Jan 2014 10:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243357 Rebate under Rule 18 and Notification No. 19/2004-C.E. (N.T.) is confined to duties of excise expressly covered by the notification's Explanation, so Automobile Cess paid on exported goods was not eligible for rebate because it was levied under the Industries (Development and Regulation) Act and not included among the covered duties. The export time condition under condition 2(b) must be tested from the actual clearance for export, not from an earlier stock transfer between units, and on that basis the goods were exported within six months. The rebate claim was therefore not barred on limitation of export timing, though rebate of Automobile Cess remained inadmissible. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243357