https://www.taxtmi.com/caselaws?id=331395 CESTAT New Delhi held that demand of duty, interest and penalty could not be sustained where the exported goods had been cleared on payment of duty and the assessee was otherwise entitled to rebate under Rule 18. The dispute on inclusion of commission in assessable value would only have increased the duty burden on exports, but any additional duty would have been fully available as rebate, making the matter revenue neutral. Applying the earlier decision on identical facts, the Tribunal set aside the impugned order and allowed the appeal in favour of the assessee. en-us Tue, 14 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331395 CESTAT New Delhi held that demand of duty, interest and penalty could not be sustained where the exported goods had been cleared on payment of duty and the assessee was otherwise entitled to rebate under Rule 18. The dispute on inclusion of commission in assessable value would only have increased the duty burden on exports, but any additional duty would have been fully available as rebate, making the matter revenue neutral. Applying the earlier decision on identical facts, the Tribunal set aside the impugned order and allowed the appeal in favour of the assessee. Case-Laws Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331395