https://www.taxtmi.com/caselaws?id=344304 Rule 18 of the Central Excise Rules, 2004 governs rebate on duty-paid exports, while Rule 19 applies separately to exports without payment of duty. Notification No. 10/2004-C.E. (N.T.) had already been held inconsistent with those rules and beyond the Board's power, so it could not be used to deny rebate claims. The attempt to limit the earlier jurisdictional High Court ruling to a different period failed because the notification had been struck down in full. A subordinate adjudicating authority cannot take a view contrary to binding High Court precedent. en-us Fri, 09 Jun 2017 00:00:00 +0530 Thu, 16 Nov 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344304 Rule 18 of the Central Excise Rules, 2004 governs rebate on duty-paid exports, while Rule 19 applies separately to exports without payment of duty. Notification No. 10/2004-C.E. (N.T.) had already been held inconsistent with those rules and beyond the Board's power, so it could not be used to deny rebate claims. The attempt to limit the earlier jurisdictional High Court ruling to a different period failed because the notification had been struck down in full. A subordinate adjudicating authority cannot take a view contrary to binding High Court precedent. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344304