https://www.taxtmi.com/caselaws?id=332268 Rebate of duty on exported goods under Rule 18 was held admissible where the manufacturer availed area-based exemption under Notification No. 01/2010-CE, because condition 2(h) of Notification No. 19/2004-CE (NT) did not specifically name that notification as a rebate bar. The exclusion in the rebate conditions could not be expanded by implication, and the notification had to be applied as written. On that reading, the theory of double benefit did not justify denial of rebate, and the rebate claims were allowed with consequential relief. en-us Wed, 20 Jul 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332268 Rebate of duty on exported goods under Rule 18 was held admissible where the manufacturer availed area-based exemption under Notification No. 01/2010-CE, because condition 2(h) of Notification No. 19/2004-CE (NT) did not specifically name that notification as a rebate bar. The exclusion in the rebate conditions could not be expanded by implication, and the notification had to be applied as written. On that reading, the theory of double benefit did not justify denial of rebate, and the rebate claims were allowed with consequential relief. Case-Laws Central Excise Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332268