https://www.taxtmi.com/caselaws?id=393596 Rebate of duty on exported goods cannot be denied merely because the excise duty was paid under the monthly payment mechanism in Rule 8 of the Central Excise Rules, 2002. Where the exporter records the removals in the daily stock account and discharges duty within the prescribed time and manner, the requirement of duty payment for rebate under Rule 18 is satisfied. The fact that the goods were exported before the monthly due date is only a procedural point and does not create a substantive bar. A precedent involving delayed payment with interest was distinguishable on its facts. en-us Fri, 06 Sep 2019 00:00:00 +0530 Fri, 20 Mar 2020 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393596 Rebate of duty on exported goods cannot be denied merely because the excise duty was paid under the monthly payment mechanism in Rule 8 of the Central Excise Rules, 2002. Where the exporter records the removals in the daily stock account and discharges duty within the prescribed time and manner, the requirement of duty payment for rebate under Rule 18 is satisfied. The fact that the goods were exported before the monthly due date is only a procedural point and does not create a substantive bar. A precedent involving delayed payment with interest was distinguishable on its facts. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393596