https://www.taxtmi.com/caselaws?id=278863 The Revision Application filed by a company, seeking a rebate of duty, was rejected as the manufacturer had already received a refund of excise duty under an exemption scheme. The company, a merchant exporter, challenged this decision, arguing that they should still be eligible for the rebate. However, the Government determined that as the goods were exempted from duty under a specific notification and no duty was actually paid on the exported goods, the applicant did not qualify for the rebate under the applicable rules. The Government found the revision application to be not maintainable and rejected it. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278863 The Revision Application filed by a company, seeking a rebate of duty, was rejected as the manufacturer had already received a refund of excise duty under an exemption scheme. The company, a merchant exporter, challenged this decision, arguing that they should still be eligible for the rebate. However, the Government determined that as the goods were exempted from duty under a specific notification and no duty was actually paid on the exported goods, the applicant did not qualify for the rebate under the applicable rules. The Government found the revision application to be not maintainable and rejected it. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278863