https://www.taxtmi.com/caselaws?id=291407 Rule 18 rebate was unavailable for excisable goods exported under the Advance Authorisation Scheme where the applicable excise notifications required export without payment of duty. Notifications No. 44/2001-C.E. (N.T.) and No. 42/2001-C.E. (N.T.) governed removal and export of goods without duty, while Notification No. 96/2009-Cus. applied to imported materials and did not regulate duty on final manufactured goods. Because the governing export notifications prohibited duty-paid clearance of the exported goods, payment from the CENVAT account did not create a rebate entitlement. The cited precedent was distinguished on facts, and the revision applications were rejected in favour of Revenue. en-us Wed, 08 Jan 2020 00:00:00 +0530 Mon, 09 Nov 2020 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291407 Rule 18 rebate was unavailable for excisable goods exported under the Advance Authorisation Scheme where the applicable excise notifications required export without payment of duty. Notifications No. 44/2001-C.E. (N.T.) and No. 42/2001-C.E. (N.T.) governed removal and export of goods without duty, while Notification No. 96/2009-Cus. applied to imported materials and did not regulate duty on final manufactured goods. Because the governing export notifications prohibited duty-paid clearance of the exported goods, payment from the CENVAT account did not create a rebate entitlement. The cited precedent was distinguished on facts, and the revision applications were rejected in favour of Revenue. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291407