https://www.taxtmi.com/caselaws?id=278933 The Government upheld the Commissioner (Appeals) decision allowing the respondent's rebate claim for duty paid on exported Gutkha products. The case clarified that full month duty payment was not a prerequisite for claiming rebate under Notification No. 32/2008-C.E. (N.T.). Compliance with Rule 18 of Central Excise Rules, 2002 and timely export were deemed sufficient for rebate eligibility. The Government affirmed that the respondent met all conditions for the rebate, rejecting the revision application and confirming the legality of the Commissioner's decision. en-us Mon, 05 Mar 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278933 The Government upheld the Commissioner (Appeals) decision allowing the respondent's rebate claim for duty paid on exported Gutkha products. The case clarified that full month duty payment was not a prerequisite for claiming rebate under Notification No. 32/2008-C.E. (N.T.). Compliance with Rule 18 of Central Excise Rules, 2002 and timely export were deemed sufficient for rebate eligibility. The Government affirmed that the respondent met all conditions for the rebate, rejecting the revision application and confirming the legality of the Commissioner's decision. Case-Laws Central Excise Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278933