https://www.taxtmi.com/caselaws?id=251198 The Court upheld the revisional authority's decision, ruling that the 100% Export Oriented Unit (EOU) was not entitled to claim rebate for export goods under notification No.24/2003-CE. The Court found that as per the Central Excise Act and relevant provisions, the EOU was exempt from duty for exports unconditionally, and the rebate claimed was not admissible. The Court emphasized strict construction of statutory language and legislative intent in fiscal statutes, supporting the revisional authority's interpretation and dismissing the writ petition. en-us Mon, 11 Aug 2014 00:00:00 +0530 Fri, 21 Aug 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251198 The Court upheld the revisional authority's decision, ruling that the 100% Export Oriented Unit (EOU) was not entitled to claim rebate for export goods under notification No.24/2003-CE. The Court found that as per the Central Excise Act and relevant provisions, the EOU was exempt from duty for exports unconditionally, and the rebate claimed was not admissible. The Court emphasized strict construction of statutory language and legislative intent in fiscal statutes, supporting the revisional authority's interpretation and dismissing the writ petition. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251198