https://www.taxtmi.com/caselaws?id=332267 The Court upheld the petitioner's claim challenging the rejection of rebate claims for exported goods under Rule 18 of Central Excise Rules. It was determined that the ban on plastic sachets introduced after the exports should not impact rebate claims for goods cleared before the plastic waste management rules came into effect. The Court emphasized the timing of export as crucial, following the interpretation of "export" under the Customs Act. The impugned order was deemed unsustainable, and the appellate authority's decision was restored, directing the respondent to process rebate applications promptly and issue refunds within four months. en-us Tue, 23 Aug 2016 00:00:00 +0530 Sat, 07 Jan 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332267 The Court upheld the petitioner's claim challenging the rejection of rebate claims for exported goods under Rule 18 of Central Excise Rules. It was determined that the ban on plastic sachets introduced after the exports should not impact rebate claims for goods cleared before the plastic waste management rules came into effect. The Court emphasized the timing of export as crucial, following the interpretation of "export" under the Customs Act. The impugned order was deemed unsustainable, and the appellate authority's decision was restored, directing the respondent to process rebate applications promptly and issue refunds within four months. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332267