https://www.taxtmi.com/caselaws?id=254606 Rebate under Rule 18 of the Central Excise Rules, 2002 is confined to the duties of excise specifically listed in the rebate notification, so automobile cess, along with education cess and secondary and higher education cess on automobile cess, was treated as outside the notified duties eligible for rebate. The six-month export condition was applied with reference to the actual clearance for export from the exporting unit, not the earlier stock transfer from the manufacturing unit; on that basis, exports were treated as timely and the procedural objection did not survive. The final position sustained denial of rebate on automobile cess while rejecting denial based on the export-period condition. en-us Fri, 12 Dec 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254606 Rebate under Rule 18 of the Central Excise Rules, 2002 is confined to the duties of excise specifically listed in the rebate notification, so automobile cess, along with education cess and secondary and higher education cess on automobile cess, was treated as outside the notified duties eligible for rebate. The six-month export condition was applied with reference to the actual clearance for export from the exporting unit, not the earlier stock transfer from the manufacturing unit; on that basis, exports were treated as timely and the procedural objection did not survive. The final position sustained denial of rebate on automobile cess while rejecting denial based on the export-period condition. Case-Laws Central Excise Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254606