https://www.taxtmi.com/caselaws?id=255694 The revision applications challenging orders-in-appeal regarding rebate claim discrepancies were dismissed by the government. Despite the applicants' arguments of typographical errors and procedural lapses, the lack of evidence of an amendment to rectify the FOB value discrepancy led to the rejection of the applications. The government upheld the impugned orders, emphasizing that without a formal amendment to the shipping bill, the declared value cannot be altered. Consequently, the demand for the erroneously sanctioned rebate claim was confirmed, and the revision applications were deemed lacking in merit. en-us Tue, 20 May 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255694 The revision applications challenging orders-in-appeal regarding rebate claim discrepancies were dismissed by the government. Despite the applicants' arguments of typographical errors and procedural lapses, the lack of evidence of an amendment to rectify the FOB value discrepancy led to the rejection of the applications. The government upheld the impugned orders, emphasizing that without a formal amendment to the shipping bill, the declared value cannot be altered. Consequently, the demand for the erroneously sanctioned rebate claim was confirmed, and the revision applications were deemed lacking in merit. Case-Laws Central Excise Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255694