https://www.taxtmi.com/caselaws?id=247945 The Court dismissed the writ petition, upholding the rejection of the rebate claim under Rule 18 of the Central Excise Rules, 2002. It held that payment of excise duty after exporting goods did not meet the conditions for rebate eligibility, emphasizing strict compliance with statutory provisions and denying rebate based on equitable considerations. The judgment underscored the necessity to adhere strictly to explicit conditions for entitlement, citing precedents that supported a literal interpretation of tax statutes without leniency towards the taxpayer. en-us Thu, 15 May 2014 00:00:00 +0530 Sat, 06 Sep 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247945 The Court dismissed the writ petition, upholding the rejection of the rebate claim under Rule 18 of the Central Excise Rules, 2002. It held that payment of excise duty after exporting goods did not meet the conditions for rebate eligibility, emphasizing strict compliance with statutory provisions and denying rebate based on equitable considerations. The judgment underscored the necessity to adhere strictly to explicit conditions for entitlement, citing precedents that supported a literal interpretation of tax statutes without leniency towards the taxpayer. Case-Laws Central Excise Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247945