https://www.taxtmi.com/caselaws?id=31015 Refund of countervailing duty paid on imported inputs used in the manufacture of exported goods was treated as admissible under Section 11B of the Central Excise Act, 1944. The HC noted that the proviso and explanation to Section 11B cover rebate on exported goods and on excisable materials used in their manufacture, and held that countervailing duty on imported raw material was equivalent to excise duty on like goods manufactured in India. Because the inputs were used in goods exported out of India and the assessee was entitled to CENVAT credit, the claim fell within the statutory refund scheme under Section 11B(2). The appeal failed. en-us Mon, 14 Jan 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31015 Refund of countervailing duty paid on imported inputs used in the manufacture of exported goods was treated as admissible under Section 11B of the Central Excise Act, 1944. The HC noted that the proviso and explanation to Section 11B cover rebate on exported goods and on excisable materials used in their manufacture, and held that countervailing duty on imported raw material was equivalent to excise duty on like goods manufactured in India. Because the inputs were used in goods exported out of India and the assessee was entitled to CENVAT credit, the claim fell within the statutory refund scheme under Section 11B(2). The appeal failed. Case-Laws Central Excise Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31015