https://www.taxtmi.com/caselaws?id=254785 The government concluded that the rebate should be calculated based on the effective rate of duty (4% or 5%) as per Notification No. 4/06-CE. The decision to recredit the excess duty to the Cenvat account was upheld, and the revision applications were rejected. The orders of the Commissioner (Appeals) were found to be in compliance with CBEC instructions and legal precedents, ensuring consistency and adherence to statutory provisions. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 10 Feb 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254785 The government concluded that the rebate should be calculated based on the effective rate of duty (4% or 5%) as per Notification No. 4/06-CE. The decision to recredit the excess duty to the Cenvat account was upheld, and the revision applications were rejected. The orders of the Commissioner (Appeals) were found to be in compliance with CBEC instructions and legal precedents, ensuring consistency and adherence to statutory provisions. Case-Laws Central Excise Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254785