https://www.taxtmi.com/caselaws?id=170201 Rebate under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) was available for countervailing duty on imported inputs discharged through debit in DEPB scrip, because the governing policy, circulars and notification treated duty paid through the DEPB route as eligible for rebate-related fiscal benefits and the bill of entry was accepted as a duty-paying document. Rebate was not available for special additional duty under section 3(5) of the Customs Tariff Act, 1975, because that levy was not treated as a duty of excise for the rebate mechanism and was not covered by the notification's specified duties. The revisional challenge therefore succeeded only in part. en-us Thu, 30 May 2013 00:00:00 +0530 Tue, 19 May 2015 11:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170201 Rebate under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) was available for countervailing duty on imported inputs discharged through debit in DEPB scrip, because the governing policy, circulars and notification treated duty paid through the DEPB route as eligible for rebate-related fiscal benefits and the bill of entry was accepted as a duty-paying document. Rebate was not available for special additional duty under section 3(5) of the Customs Tariff Act, 1975, because that levy was not treated as a duty of excise for the rebate mechanism and was not covered by the notification's specified duties. The revisional challenge therefore succeeded only in part. Case-Laws Central Excise Thu, 30 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170201