https://www.taxtmi.com/caselaws?id=401337 The court dismissed the petition seeking to quash orders related to duty rebate claims and notification amendments. The petitioner, a manufacturer of yarn, exported goods and claimed duty rebate, which was rejected by lower authorities. The court interpreted Central Excise Rules on export procedures and duty rebates, emphasizing that goods exported post-amendment date were not eligible for refund. Citing Section 11-B of the Central Excise Act, the court upheld lower authorities' decisions, denying the petitioner's refund claim for goods exported after the specified amendment date. en-us Tue, 01 Dec 2020 00:00:00 +0530 Thu, 03 Dec 2020 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401337 The court dismissed the petition seeking to quash orders related to duty rebate claims and notification amendments. The petitioner, a manufacturer of yarn, exported goods and claimed duty rebate, which was rejected by lower authorities. The court interpreted Central Excise Rules on export procedures and duty rebates, emphasizing that goods exported post-amendment date were not eligible for refund. Citing Section 11-B of the Central Excise Act, the court upheld lower authorities' decisions, denying the petitioner's refund claim for goods exported after the specified amendment date. Case-Laws Central Excise Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401337