https://www.taxtmi.com/caselaws?id=368060 The Court upheld the denial of rebate claims under Rule 19 for duty paid on exported goods to SEZ, emphasizing compliance with statutory requirements. It criticized the Revisional Authority's confusion in applying Rules 18 and 19 interchangeably, leading to the incorrect denial of relief. The Court deemed the denial of relief under both rules unjust and condemned the tax authorities' unfair interpretation, ordering exemplary costs and directing re-credit of a specific amount to the Assessee. The judgment stressed the importance of proper rule application by authorities for justice and fairness. en-us Mon, 24 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368060 The Court upheld the denial of rebate claims under Rule 19 for duty paid on exported goods to SEZ, emphasizing compliance with statutory requirements. It criticized the Revisional Authority's confusion in applying Rules 18 and 19 interchangeably, leading to the incorrect denial of relief. The Court deemed the denial of relief under both rules unjust and condemned the tax authorities' unfair interpretation, ordering exemplary costs and directing re-credit of a specific amount to the Assessee. The judgment stressed the importance of proper rule application by authorities for justice and fairness. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368060