https://www.taxtmi.com/caselaws?id=243453 Rebate under Notification No. 32/2008-C.E. (N.T.) was held admissible where duty on exported goods had been paid pro rata for the actual period of manufacture. A prior reasoned order on the same duty-payment issue had accepted the pro rata payment as correct, and that order had attained finality because no appeal was filed. In those circumstances, the duty payment could not be treated as invalid for the purpose of denying rebate, and rejection of the claim on the ground that full monthly duty had not been paid was unsustainable. The rebate claim was therefore directed to be allowed. en-us Tue, 09 Oct 2012 00:00:00 +0530 Mon, 03 Feb 2014 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243453 Rebate under Notification No. 32/2008-C.E. (N.T.) was held admissible where duty on exported goods had been paid pro rata for the actual period of manufacture. A prior reasoned order on the same duty-payment issue had accepted the pro rata payment as correct, and that order had attained finality because no appeal was filed. In those circumstances, the duty payment could not be treated as invalid for the purpose of denying rebate, and rejection of the claim on the ground that full monthly duty had not been paid was unsustainable. The rebate claim was therefore directed to be allowed. Case-Laws Central Excise Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243453