https://www.taxtmi.com/caselaws?id=253686 The revision application filed by M/s. Sumitomo Chemicals India Pvt. Ltd. against the rejection of a part rebate claim of Rs. 2,03,514 by the Deputy Commissioner of Central Excise was denied by the Central Government. The rejection was upheld as the duty was paid on the CIF value, and the excess duty paid beyond the transaction value was not eligible for rebate. The applicant's request for re-credit in the Cenvat credit account was considered, subject to compliance with the Central Excise Act, 1944. en-us Wed, 26 Mar 2014 00:00:00 +0530 Mon, 01 Dec 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253686 The revision application filed by M/s. Sumitomo Chemicals India Pvt. Ltd. against the rejection of a part rebate claim of Rs. 2,03,514 by the Deputy Commissioner of Central Excise was denied by the Central Government. The rejection was upheld as the duty was paid on the CIF value, and the excess duty paid beyond the transaction value was not eligible for rebate. The applicant's request for re-credit in the Cenvat credit account was considered, subject to compliance with the Central Excise Act, 1944. Case-Laws Central Excise Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253686