https://www.taxtmi.com/caselaws?id=334465 Rule 18 rebate under the Central Excise Rules, 2002 can be regulated only by the conditions, limitations and procedure prescribed in the governing notification. The High Court held that where the assessee had complied with Notification No. 21/2004-CE(NT), the revisional authority could not import an additional requirement of adherence to SION norms from the Export and Import Policy, because neither the rule nor the notification imposed that condition. The added condition was therefore invalid, and the revisional interference with the sanctioned rebate was set aside to that extent in favour of the assessee. en-us Wed, 02 Nov 2016 00:00:00 +0530 Mon, 21 Aug 2017 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334465 Rule 18 rebate under the Central Excise Rules, 2002 can be regulated only by the conditions, limitations and procedure prescribed in the governing notification. The High Court held that where the assessee had complied with Notification No. 21/2004-CE(NT), the revisional authority could not import an additional requirement of adherence to SION norms from the Export and Import Policy, because neither the rule nor the notification imposed that condition. The added condition was therefore invalid, and the revisional interference with the sanctioned rebate was set aside to that extent in favour of the assessee. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334465