https://www.taxtmi.com/caselaws?id=170182 The Central Government affirmed the decision of the Commissioner (Appeals) and rejected the revision application, maintaining that Special Additional Customs Duty (SAD) paid on imported raw material for an exempted final product does not qualify for rebate under the relevant provisions. The judgment emphasized that SAD is not considered excise duty for rebate purposes, and as the exported final product was exempted from excise duty, no re-credit was warranted. The revision application was dismissed for lacking merit. en-us Mon, 25 Nov 2013 00:00:00 +0530 Mon, 18 May 2015 15:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170182 The Central Government affirmed the decision of the Commissioner (Appeals) and rejected the revision application, maintaining that Special Additional Customs Duty (SAD) paid on imported raw material for an exempted final product does not qualify for rebate under the relevant provisions. The judgment emphasized that SAD is not considered excise duty for rebate purposes, and as the exported final product was exempted from excise duty, no re-credit was warranted. The revision application was dismissed for lacking merit. Case-Laws Central Excise Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170182