https://www.taxtmi.com/caselaws?id=170335 The Government upheld the decision that the place of removal for rebate under Rule 18 of the Central Excise Rules, 2002, in export cases is the port of export. Post-removal expenses up to the port of export are part of the assessable value, and duty paid on such expenses is admissible for rebate. The show cause notice issue regarding quantification was not specifically addressed, but the original authority was directed to reconsider the matter. Revision applications were rejected. en-us Tue, 26 Jul 2011 00:00:00 +0530 Fri, 22 May 2015 16:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170335 The Government upheld the decision that the place of removal for rebate under Rule 18 of the Central Excise Rules, 2002, in export cases is the port of export. Post-removal expenses up to the port of export are part of the assessable value, and duty paid on such expenses is admissible for rebate. The show cause notice issue regarding quantification was not specifically addressed, but the original authority was directed to reconsider the matter. Revision applications were rejected. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170335