https://www.taxtmi.com/caselaws?id=278939 The Revision Application was allowed in a case concerning the rejection of a rebate claim under Rule 18 of C.E.R., 2002 for excisable goods manufactured by an EOU. The judgment clarified that duty paid on inputs from EOUs is Central Excise duty, not Customs duty, making it eligible for a rebate. The decision emphasized the correct interpretation of legal provisions to ensure the rightful entitlement of rebates for duty paid on inputs from EOUs. en-us Thu, 12 Apr 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278939 The Revision Application was allowed in a case concerning the rejection of a rebate claim under Rule 18 of C.E.R., 2002 for excisable goods manufactured by an EOU. The judgment clarified that duty paid on inputs from EOUs is Central Excise duty, not Customs duty, making it eligible for a rebate. The decision emphasized the correct interpretation of legal provisions to ensure the rightful entitlement of rebates for duty paid on inputs from EOUs. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278939