https://www.taxtmi.com/caselaws?id=167047 Rebate of excise duty under a notification issued under Rule 12 is confined to duty actually paid and cannot be allowed beyond that amount merely because the notification does not state an express ceiling. The note explains that Rule 173RH operates within the rebate scheme and does not create an independent entitlement divorced from duty paid. It also states that a pro rata division of duty between export clearances and home consumption is not supported by the notification or the rules; rebate may extend up to the total duty paid during the relevant period if the export claim otherwise qualifies. 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 Rebate of excise duty under a notification issued under Rule 12 is confined to duty actually paid and cannot be allowed beyond that amount merely because the notification does not state an express ceiling. The note explains that Rule 173RH operates within the rebate scheme and does not create an independent entitlement divorced from duty paid. It also states that a pro rata division of duty between export clearances and home consumption is not supported by the notification or the rules; rebate may extend up to the total duty paid during the relevant period if the export claim otherwise qualifies. Case-Laws Central Excise Sat, 28 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167047