https://www.taxtmi.com/caselaws?id=251586 The High Court dismissed a review petition challenging the dismissal of three writ petitions related to the re-credit of duty paid on exported goods under Rule 19 of the Central Excise Rules, 2002. The court emphasized the differences between Rule 18 and Rule 19, highlighting the essential requirement of Rule 19 regarding the presence of a department official during the export process. The court concluded that there was no error apparent on the face of the Division Bench's order to warrant a review, citing legal standards and precedents. The review petition was dismissed, affirming the finality of the previous judgment. en-us Mon, 13 May 2013 00:00:00 +0530 Fri, 19 Sep 2014 08:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251586 The High Court dismissed a review petition challenging the dismissal of three writ petitions related to the re-credit of duty paid on exported goods under Rule 19 of the Central Excise Rules, 2002. The court emphasized the differences between Rule 18 and Rule 19, highlighting the essential requirement of Rule 19 regarding the presence of a department official during the export process. The court concluded that there was no error apparent on the face of the Division Bench's order to warrant a review, citing legal standards and precedents. The review petition was dismissed, affirming the finality of the previous judgment. Case-Laws Central Excise Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251586