https://www.taxtmi.com/caselaws?id=167556 The Tribunal held that the claim for rebate on the exported sugar was not maintainable as the relief available cannot exceed the actual duty leviable on the sugar at the time of clearance. It rejected the distinction between "leviability" and "payability" of duty, interpreting that executing a bond does not discharge the duty burden. The Tribunal also affirmed the extended time limit under Section 11A due to suppression of relevant information by the Company. The plea to proportionately divide the exported quantity for rebate purposes was rejected. The Company's appeal was dismissed, and the Collector of Central Excise's Cross Objection was upheld, directing the Company to pay the demanded amount within 30 days. en-us Sat, 23 Jun 1984 00:00:00 +0530 Wed, 24 Dec 2014 12:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167556 The Tribunal held that the claim for rebate on the exported sugar was not maintainable as the relief available cannot exceed the actual duty leviable on the sugar at the time of clearance. It rejected the distinction between "leviability" and "payability" of duty, interpreting that executing a bond does not discharge the duty burden. The Tribunal also affirmed the extended time limit under Section 11A due to suppression of relevant information by the Company. The plea to proportionately divide the exported quantity for rebate purposes was rejected. The Company's appeal was dismissed, and the Collector of Central Excise's Cross Objection was upheld, directing the Company to pay the demanded amount within 30 days. Case-Laws Central Excise Sat, 23 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167556