https://www.taxtmi.com/caselaws?id=170465 The court upheld the rejection of rebate claims for duty paid on goods exported by a 100% Export Oriented Unit (EOU) due to absolute exemption under Notification No. 24/2003-C.E. The judgment clarified that Section 5A(1A) of the Central Excise Act, 1944, did not apply as the exemption was absolute. Although the rebate claims were deemed inadmissible, the excess duty paid was directed to be refunded as a voluntary deposit into the applicant's Cenvat credit account. en-us Thu, 10 Oct 2013 00:00:00 +0530 Fri, 22 May 2015 18:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170465 The court upheld the rejection of rebate claims for duty paid on goods exported by a 100% Export Oriented Unit (EOU) due to absolute exemption under Notification No. 24/2003-C.E. The judgment clarified that Section 5A(1A) of the Central Excise Act, 1944, did not apply as the exemption was absolute. Although the rebate claims were deemed inadmissible, the excess duty paid was directed to be refunded as a voluntary deposit into the applicant's Cenvat credit account. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170465