https://www.taxtmi.com/caselaws?id=337509 Rebate of duty on exported goods was held admissible under Rule 18 of the Central Excise Rules, 2002, even though the Revenue treated the goods as exempt and challenged the assessee's classification. The Tribunal found that export rebate cannot be denied by re-characterising the goods in a manner that defeats the export incentive scheme, and noted that Rule 5 of the CENVAT Credit Rules, 2002 addresses input credit on exported final products. Applying the principle that domestic taxes should not be exported, and relying on Bombay High Court authority, the Tribunal held the rebate claims allowable and set aside the orders below. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 14 Nov 2017 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337509 Rebate of duty on exported goods was held admissible under Rule 18 of the Central Excise Rules, 2002, even though the Revenue treated the goods as exempt and challenged the assessee's classification. The Tribunal found that export rebate cannot be denied by re-characterising the goods in a manner that defeats the export incentive scheme, and noted that Rule 5 of the CENVAT Credit Rules, 2002 addresses input credit on exported final products. Applying the principle that domestic taxes should not be exported, and relying on Bombay High Court authority, the Tribunal held the rebate claims allowable and set aside the orders below. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337509