https://www.taxtmi.com/caselaws?id=393229 The Government rejected the applicant's revision application regarding a rebate claim on Cenvat credit for imported capital goods at the time of export. It was determined that Rule 18 of the Central Excise Rules, 2002 did not apply to grant the rebate on foreign-origin capital goods. The Government suggested that the applicant could have utilized the duty drawback option under Section 74 of the Customs Act, 1962, which was not pursued. The decision highlighted the need to consider specific legal provisions and explore alternative routes for claiming benefits on re-exported goods. en-us Wed, 18 Sep 2019 00:00:00 +0530 Mon, 09 Mar 2020 08:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393229 The Government rejected the applicant's revision application regarding a rebate claim on Cenvat credit for imported capital goods at the time of export. It was determined that Rule 18 of the Central Excise Rules, 2002 did not apply to grant the rebate on foreign-origin capital goods. The Government suggested that the applicant could have utilized the duty drawback option under Section 74 of the Customs Act, 1962, which was not pursued. The decision highlighted the need to consider specific legal provisions and explore alternative routes for claiming benefits on re-exported goods. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393229