https://www.taxtmi.com/caselaws?id=286436 The Government rejected the Department's challenge to the order-in-appeal allowing rebate claims by M/s. Sesa International Ltd. under Rule 18 of Central Excise Rules, 2002. The judgment emphasized that rebate claims should be based on duty paid on exported goods, not on the realization of export proceeds. The decision upheld the order-in-appeal, stating that export proceeds realization is not a prerequisite for rebate sanctioning under the relevant provisions. en-us Tue, 04 Dec 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286436 The Government rejected the Department's challenge to the order-in-appeal allowing rebate claims by M/s. Sesa International Ltd. under Rule 18 of Central Excise Rules, 2002. The judgment emphasized that rebate claims should be based on duty paid on exported goods, not on the realization of export proceeds. The decision upheld the order-in-appeal, stating that export proceeds realization is not a prerequisite for rebate sanctioning under the relevant provisions. Case-Laws Central Excise Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286436