https://www.taxtmi.com/caselaws?id=170486 The Government ruled in favor of applying the reduced Central Excise Duty rate of 8% instead of 10% as per Notification No. 4/2009-C.E. The rebate claim sanctioned at the higher duty rate was deemed improper, and the excess duty paid due to ignorance of the law was to be returned to the assessee as a re-credit in the Cenvat credit account. The decision emphasized that ignorance of the law does not justify incorrect duty payments or rebate claims. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 22 May 2015 17:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170486 The Government ruled in favor of applying the reduced Central Excise Duty rate of 8% instead of 10% as per Notification No. 4/2009-C.E. The rebate claim sanctioned at the higher duty rate was deemed improper, and the excess duty paid due to ignorance of the law was to be returned to the assessee as a re-credit in the Cenvat credit account. The decision emphasized that ignorance of the law does not justify incorrect duty payments or rebate claims. Case-Laws Central Excise Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170486