https://www.taxtmi.com/caselaws?id=286595 The revision applications were successful as the Government clarified that the lower authorities incorrectly applied conditions from a different notification to reject rebate claims for exported free samples. It was determined that the conditions of the relevant notification were not applicable to the case, and the rejection of the rebate was deemed erroneous. Consequently, the Order-in-Appeal was set aside, and the applicant's revision applications were allowed, granting them the rebate of duty under the correct notification. en-us Wed, 03 Oct 2018 00:00:00 +0530 Thu, 05 Mar 2020 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286595 The revision applications were successful as the Government clarified that the lower authorities incorrectly applied conditions from a different notification to reject rebate claims for exported free samples. It was determined that the conditions of the relevant notification were not applicable to the case, and the rejection of the rebate was deemed erroneous. Consequently, the Order-in-Appeal was set aside, and the applicant's revision applications were allowed, granting them the rebate of duty under the correct notification. Case-Laws Central Excise Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286595