https://www.taxtmi.com/caselaws?id=170476 The Government upheld the decision of the Commissioner (Appeals) to reject the revision applications filed by a pharmaceutical company seeking a rebate of input central excise duty on exported goods. The company's claim for excess quantity of inputs used was denied, as the authorities found that the rebate should be based on the actual inputs consumed rather than the excess quantity claimed. The Government determined that the rebate claim must align with the quantity of inputs consumed as per label, in accordance with the applicable Notification, and concluded that the rejection of the rebate claim was justified. en-us Fri, 12 Oct 2012 00:00:00 +0530 Fri, 22 May 2015 14:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170476 The Government upheld the decision of the Commissioner (Appeals) to reject the revision applications filed by a pharmaceutical company seeking a rebate of input central excise duty on exported goods. The company's claim for excess quantity of inputs used was denied, as the authorities found that the rebate should be based on the actual inputs consumed rather than the excess quantity claimed. The Government determined that the rebate claim must align with the quantity of inputs consumed as per label, in accordance with the applicable Notification, and concluded that the rejection of the rebate claim was justified. Case-Laws Central Excise Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170476