https://www.taxtmi.com/caselaws?id=329835 The government upheld the rejection of rebate claims under Rule 18 by the applicants who initially cleared excisable goods to SEZ units under Rule 19 of Central Excise Rules, 2002. It was emphasized that once an option is chosen, it cannot be reverted, and benefits under Rule 18 could not be claimed. The government also noted that compliance with Notification No. 19/2004-CE (N.T.) is mandatory for rebate claims, and failure to adhere to these conditions led to the denial of benefits. Additionally, the applicants' request for re-credit of CENVAT credit was rejected as the duty was paid subsequently and did not qualify for re-credit. en-us Fri, 29 Jan 2016 00:00:00 +0530 Sun, 10 Jul 2016 16:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329835 The government upheld the rejection of rebate claims under Rule 18 by the applicants who initially cleared excisable goods to SEZ units under Rule 19 of Central Excise Rules, 2002. It was emphasized that once an option is chosen, it cannot be reverted, and benefits under Rule 18 could not be claimed. The government also noted that compliance with Notification No. 19/2004-CE (N.T.) is mandatory for rebate claims, and failure to adhere to these conditions led to the denial of benefits. Additionally, the applicants' request for re-credit of CENVAT credit was rejected as the duty was paid subsequently and did not qualify for re-credit. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329835