https://www.taxtmi.com/caselaws?id=413976 The revision application was allowed, granting consequential relief to the Applicant. The dispute centered on the admissibility of a rebate claim under Central Excise Rules for goods exported pre-CGST regime but claimed post-CGST regime. The Government emphasized that the export was complete, as the goods physically left India and reached the buyer's location, meeting the definition of export under the Customs Act, 1962. The provisions of Section 142(1) of the CGST Act, 2017 were invoked to support the admissibility of the rebate claim. en-us Wed, 16 Jun 2021 00:00:00 +0530 Tue, 26 Oct 2021 08:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413976 The revision application was allowed, granting consequential relief to the Applicant. The dispute centered on the admissibility of a rebate claim under Central Excise Rules for goods exported pre-CGST regime but claimed post-CGST regime. The Government emphasized that the export was complete, as the goods physically left India and reached the buyer's location, meeting the definition of export under the Customs Act, 1962. The provisions of Section 142(1) of the CGST Act, 2017 were invoked to support the admissibility of the rebate claim. Case-Laws Central Excise Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413976