https://www.taxtmi.com/caselaws?id=278927 The court upheld the decision of the Commissioner (Appeals) in rejecting the applicant's claim for rebate of duty on exported goods. It was determined that duty paid upon de-bonding from the hundred per cent EOU scheme did not qualify for rebate as duty paid by a DTA Unit for exported goods. The court emphasized that duty must be paid on excisable goods at the time of export clearance to be eligible for rebate under Rule 18 of the Central Excise Rules, 2002. The applicant's argument that duty paid during de-bonding should qualify for rebate was dismissed, and the revision application was deemed not maintainable. en-us Fri, 06 Oct 2017 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278927 The court upheld the decision of the Commissioner (Appeals) in rejecting the applicant's claim for rebate of duty on exported goods. It was determined that duty paid upon de-bonding from the hundred per cent EOU scheme did not qualify for rebate as duty paid by a DTA Unit for exported goods. The court emphasized that duty must be paid on excisable goods at the time of export clearance to be eligible for rebate under Rule 18 of the Central Excise Rules, 2002. The applicant's argument that duty paid during de-bonding should qualify for rebate was dismissed, and the revision application was deemed not maintainable. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278927