https://www.taxtmi.com/caselaws?id=278928 The Revision Applications challenging orders-in-appeal allowing rebate of duty on goods exported despite non-receipt of foreign exchange were rejected. The Commissioner (Appeals) decision to grant the rebate was upheld, emphasizing that the realization of export value was not a prerequisite for allowing the rebate of duty. The judgment clarified the distinct roles of Central Excise authorities and other agencies in enforcing relevant legal provisions, highlighting the applicability of specific rules and notifications in determining rebate eligibility. en-us Mon, 13 Nov 2017 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278928 The Revision Applications challenging orders-in-appeal allowing rebate of duty on goods exported despite non-receipt of foreign exchange were rejected. The Commissioner (Appeals) decision to grant the rebate was upheld, emphasizing that the realization of export value was not a prerequisite for allowing the rebate of duty. The judgment clarified the distinct roles of Central Excise authorities and other agencies in enforcing relevant legal provisions, highlighting the applicability of specific rules and notifications in determining rebate eligibility. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278928