https://www.taxtmi.com/caselaws?id=170460 The judgment partially allowed the revision applications, affirming that the rebate is admissible only to the extent of the duty paid at the effective rate as per Notification No. 4/2006-C.E. The excess duty paid is to be re-credited in the Cenvat credit account of the concerned manufacturer. The judgment emphasized the importance of consistent application of one notification for all clearances and upheld the binding nature of C.B.E. & C. instructions on departmental authorities. en-us Wed, 16 Jan 2013 00:00:00 +0530 Thu, 28 May 2015 16:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170460 The judgment partially allowed the revision applications, affirming that the rebate is admissible only to the extent of the duty paid at the effective rate as per Notification No. 4/2006-C.E. The excess duty paid is to be re-credited in the Cenvat credit account of the concerned manufacturer. The judgment emphasized the importance of consistent application of one notification for all clearances and upheld the binding nature of C.B.E. & C. instructions on departmental authorities. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170460