https://www.taxtmi.com/caselaws?id=2543 Export rebate and refund were discussed in relation to duty paid on exported goods, with the central point being whether the amount collected could be retained by the Revenue where the goods were otherwise exempt or not dutyable. The text states that payment made in such circumstances could not justify retention of the amount and that Section 11B did not govern sums not received as duty leviable in law. The controversy was treated as not requiring detailed adjudication, and the substantive issue was left academic, while the writ petitions were dismissed and the respondents' claim was not granted. en-us Tue, 13 Feb 2007 00:00:00 +0530 Mon, 01 Apr 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2543 Export rebate and refund were discussed in relation to duty paid on exported goods, with the central point being whether the amount collected could be retained by the Revenue where the goods were otherwise exempt or not dutyable. The text states that payment made in such circumstances could not justify retention of the amount and that Section 11B did not govern sums not received as duty leviable in law. The controversy was treated as not requiring detailed adjudication, and the substantive issue was left academic, while the writ petitions were dismissed and the respondents' claim was not granted. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2543