https://www.taxtmi.com/caselaws?id=188366 The Court quashed the impugned order for recovery of excess rebate and imposition of penalties by the Revisional Authority against a manufacturing company. The Court held that the rebate should be based on the actual export valuation, not the amount received from merchant exporters. It also ruled that the show cause notice was barred by limitation and that the case fell under revenue neutrality, allowing the petitioners to retain the cenvat credit without paying the differential duty amount. The petition was allowed based on the principle of revenue neutrality, and the Government's order was set aside. en-us Thu, 24 Jan 2013 00:00:00 +0530 Fri, 06 Jan 2017 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188366 The Court quashed the impugned order for recovery of excess rebate and imposition of penalties by the Revisional Authority against a manufacturing company. The Court held that the rebate should be based on the actual export valuation, not the amount received from merchant exporters. It also ruled that the show cause notice was barred by limitation and that the case fell under revenue neutrality, allowing the petitioners to retain the cenvat credit without paying the differential duty amount. The petition was allowed based on the principle of revenue neutrality, and the Government's order was set aside. Case-Laws Central Excise Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188366