https://www.taxtmi.com/caselaws?id=257888 The judgment upheld that rebate claims for duty paid at different rates on exported goods are admissible only to the extent of the effective rate of duty, i.e., 4%, prescribed by Notification No. 4/2006-C.E. The excess duty paid should be recredited to the Cenvat account. While applicants could choose between beneficial notifications, they could not simultaneously avail both. The excess duty paid was to be recredited to the Cenvat account in alignment with CBEC instructions. The judgment emphasized consistency in assessing goods for home consumption and export, following CBEC circulars and instructions. The revision applications were rejected, maintaining uniformity in duty assessment. en-us Wed, 07 Nov 2012 00:00:00 +0530 Wed, 25 Mar 2015 06:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257888 The judgment upheld that rebate claims for duty paid at different rates on exported goods are admissible only to the extent of the effective rate of duty, i.e., 4%, prescribed by Notification No. 4/2006-C.E. The excess duty paid should be recredited to the Cenvat account. While applicants could choose between beneficial notifications, they could not simultaneously avail both. The excess duty paid was to be recredited to the Cenvat account in alignment with CBEC instructions. The judgment emphasized consistency in assessing goods for home consumption and export, following CBEC circulars and instructions. The revision applications were rejected, maintaining uniformity in duty assessment. Case-Laws Central Excise Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257888