https://www.taxtmi.com/caselaws?id=243400 Rule 18 and Rule 19 of the Central Excise Rules, 2002 operate as distinct export benefit schemes. Where goods are cleared to an SEZ without payment of duty under Rule 19, the exporter's election is final and the same clearance cannot later be converted into a rebate claim under Rule 18. Any amount paid in that situation is treated as a voluntary deposit, so cash refund is not available; the proper mode of return is recredit in the Cenvat credit account. en-us Thu, 07 Mar 2013 00:00:00 +0530 Sat, 01 Feb 2014 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243400 Rule 18 and Rule 19 of the Central Excise Rules, 2002 operate as distinct export benefit schemes. Where goods are cleared to an SEZ without payment of duty under Rule 19, the exporter's election is final and the same clearance cannot later be converted into a rebate claim under Rule 18. Any amount paid in that situation is treated as a voluntary deposit, so cash refund is not available; the proper mode of return is recredit in the Cenvat credit account. Case-Laws Central Excise Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243400