https://www.taxtmi.com/caselaws?id=166767 Under the relevant central excise rebate scheme, rebate was confined to the duty actually paid on exported finished goods and had to be proved from Central Excise records to the Collector's satisfaction. The scheme did not create any presumption that duty allegedly paid on billets used as raw material was deemed to have been paid on the exported products, so rebate on such raw material duty was not admissible. A separate challenge to the later adjustment of rebate already sanctioned was rejected because it was raised only in revision and was unsupported by specific facts or material. en-us Thu, 05 Jan 1984 00:00:00 +0530 Tue, 04 Nov 2014 14:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166767 Under the relevant central excise rebate scheme, rebate was confined to the duty actually paid on exported finished goods and had to be proved from Central Excise records to the Collector's satisfaction. The scheme did not create any presumption that duty allegedly paid on billets used as raw material was deemed to have been paid on the exported products, so rebate on such raw material duty was not admissible. A separate challenge to the later adjustment of rebate already sanctioned was rejected because it was raised only in revision and was unsupported by specific facts or material. Case-Laws Central Excise Thu, 05 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166767