https://www.taxtmi.com/caselaws?id=170458 The Government concluded that the rebate should be limited to the effective duty rate of 4% for both home consumption and exports, with any excess duty paid above this rate considered a deposit and refunded as Cenvat credit. The authority of the rebate sanctioning authority to question the assessment of duty rates was upheld, emphasizing adherence to Notification No. 19/2004-C.E. (N.T.). The Government emphasized the mutual exclusivity of exemption notifications and the need to choose one notification for all clearances. The orders-in-appeal were set aside, and the orders-in-original were restored, allowing for the refund of excess duty paid. en-us Fri, 07 Sep 2012 00:00:00 +0530 Sat, 23 May 2015 11:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170458 The Government concluded that the rebate should be limited to the effective duty rate of 4% for both home consumption and exports, with any excess duty paid above this rate considered a deposit and refunded as Cenvat credit. The authority of the rebate sanctioning authority to question the assessment of duty rates was upheld, emphasizing adherence to Notification No. 19/2004-C.E. (N.T.). The Government emphasized the mutual exclusivity of exemption notifications and the need to choose one notification for all clearances. The orders-in-appeal were set aside, and the orders-in-original were restored, allowing for the refund of excess duty paid. Case-Laws Central Excise Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170458