https://www.taxtmi.com/caselaws?id=390927 A 100% Export Oriented Unit that paid excise duty on exempt exports was entitled to re-credit in its Cenvat account because duty collected without authority of law could not be retained by the Revenue after the refund claim was withdrawn. A merchant exporter could not be denied rebate merely on an allegation that the export value was inflated, where the goods were duty-paid, exported after processing, the customs export declaration was not rejected, and the department failed to prove collusion, fraud, or suppression. The article concludes that re-credit and rebate were both available on the facts stated. en-us Wed, 18 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390927 A 100% Export Oriented Unit that paid excise duty on exempt exports was entitled to re-credit in its Cenvat account because duty collected without authority of law could not be retained by the Revenue after the refund claim was withdrawn. A merchant exporter could not be denied rebate merely on an allegation that the export value was inflated, where the goods were duty-paid, exported after processing, the customs export declaration was not rejected, and the department failed to prove collusion, fraud, or suppression. The article concludes that re-credit and rebate were both available on the facts stated. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390927