https://www.taxtmi.com/caselaws?id=180868 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 is available only when exported excisable goods are duty paid at the time of export and the notification conditions are satisfied. The procedure permitting export otherwise than directly from the factory does not waive that basic requirement. Where goods were cleared and exported without payment of duty, later appropriation of the duty liability did not cure the defect or convert the export into a duty-paid export for rebate purposes. The rebate claim was therefore not admissible, and relief granted on the basis of subsequent appropriation could not be sustained. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 04 Apr 2016 09:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180868 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 is available only when exported excisable goods are duty paid at the time of export and the notification conditions are satisfied. The procedure permitting export otherwise than directly from the factory does not waive that basic requirement. Where goods were cleared and exported without payment of duty, later appropriation of the duty liability did not cure the defect or convert the export into a duty-paid export for rebate purposes. The rebate claim was therefore not admissible, and relief granted on the basis of subsequent appropriation could not be sustained. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180868