https://www.taxtmi.com/caselaws?id=167047 Excise-duty rebate under a notification issued pursuant to the Central Excise Rules is confined to the total duty actually paid and cannot exceed that amount, even where simplified procedures treat the payment as full discharge of liability. The absence of an express ceiling in the notification does not authorise rebate beyond duty paid. However, that limitation does not require duty to be apportioned mechanically between exported goods and goods cleared for home consumption. Where export clearances support the claim, rebate may extend to the entire duty paid during the relevant period, unless the notification or rules expressly require pro rata allocation. en-us Sat, 28 Apr 1984 00:00:00 +0530 Thu, 04 Dec 2014 14:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167047 Excise-duty rebate under a notification issued pursuant to the Central Excise Rules is confined to the total duty actually paid and cannot exceed that amount, even where simplified procedures treat the payment as full discharge of liability. The absence of an express ceiling in the notification does not authorise rebate beyond duty paid. However, that limitation does not require duty to be apportioned mechanically between exported goods and goods cleared for home consumption. Where export clearances support the claim, rebate may extend to the entire duty paid during the relevant period, unless the notification or rules expressly require pro rata allocation. Case-Laws Central Excise Sat, 28 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167047