https://www.taxtmi.com/caselaws?id=253685 Rebate under Rule 18 of the Central Excise Rules is confined to duty legally payable at the effective rate on the date of export; duty paid in excess of that liability is not rebateable. Where the effective rate on export was 8%, rebate could be sanctioned only to that extent and not on duty paid at 10%. Notification No. 19/2004-C.E. (N.T.) also requires the sanctioning authority to examine the rebate documents and satisfy itself that the claim is in order, so prior duty certification does not prevent scrutiny of admissibility. The excess rebate sanctioned was recoverable with applicable interest. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 01 Dec 2014 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253685 Rebate under Rule 18 of the Central Excise Rules is confined to duty legally payable at the effective rate on the date of export; duty paid in excess of that liability is not rebateable. Where the effective rate on export was 8%, rebate could be sanctioned only to that extent and not on duty paid at 10%. Notification No. 19/2004-C.E. (N.T.) also requires the sanctioning authority to examine the rebate documents and satisfy itself that the claim is in order, so prior duty certification does not prevent scrutiny of admissibility. The excess rebate sanctioned was recoverable with applicable interest. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253685