https://www.taxtmi.com/caselaws?id=170495 The Central Government upheld the rejection of M/s. Intas Pharmaceuticals Ltd.'s refund claim for duty paid inputs used in the export of non-excisable medicaments under Section 11B(2)(a) of the Central Excise Act, 1944. The Government emphasized compliance with Notification No. 21/2004-C.E. (N.T.) and Rule 18 of CER 2002 for claiming rebate on materials used in exported goods, regardless of their excisability. The decision highlighted the necessity of adhering to prescribed procedures for claiming input rebate on non-excisable goods, ultimately denying the applicant's revision application due to lack of merit. en-us Tue, 09 Jul 2013 00:00:00 +0530 Thu, 28 May 2015 11:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170495 The Central Government upheld the rejection of M/s. Intas Pharmaceuticals Ltd.'s refund claim for duty paid inputs used in the export of non-excisable medicaments under Section 11B(2)(a) of the Central Excise Act, 1944. The Government emphasized compliance with Notification No. 21/2004-C.E. (N.T.) and Rule 18 of CER 2002 for claiming rebate on materials used in exported goods, regardless of their excisability. The decision highlighted the necessity of adhering to prescribed procedures for claiming input rebate on non-excisable goods, ultimately denying the applicant's revision application due to lack of merit. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170495