https://www.taxtmi.com/caselaws?id=170497 The revision application was allowed by the Central Government, setting aside the order-in-appeal concerning rebate claims by M/s. Jaicorp Ltd. The Government found the rebate claim admissible under Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.). The dispute arose from the department's contention that the goods exported were wholly exempted from Central Excise duty, which the applicant disputed based on the conditional nature of the exemption. The Government clarified that as the exemption was conditional and the applicant had not availed Cenvat credit, they were not obligated to use the notification, allowing the rebate claim. en-us Wed, 24 Jul 2013 00:00:00 +0530 Sat, 23 May 2015 11:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170497 The revision application was allowed by the Central Government, setting aside the order-in-appeal concerning rebate claims by M/s. Jaicorp Ltd. The Government found the rebate claim admissible under Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.). The dispute arose from the department's contention that the goods exported were wholly exempted from Central Excise duty, which the applicant disputed based on the conditional nature of the exemption. The Government clarified that as the exemption was conditional and the applicant had not availed Cenvat credit, they were not obligated to use the notification, allowing the rebate claim. Case-Laws Central Excise Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170497