https://www.taxtmi.com/caselaws?id=32778 An exemption notification does not extinguish the statutory levy, and duty paid on exported excisable goods may still support a rebate claim where the rebate rules do not expressly bar it. Rule 12 of the Central Excise Rules, 1944 governs grant and denial of rebate, and rebate cannot be refused on grounds not contemplated by that rule. The revenue's view that duty paid on exempt goods is merely a deposit was rejected as unsupported by the Act or Rules. On that basis, the refusal of rebate solely because the goods were covered by an exemption notification was unsustainable, and the assessee's rebate claim was entitled to succeed. en-us Wed, 09 Jul 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32778 An exemption notification does not extinguish the statutory levy, and duty paid on exported excisable goods may still support a rebate claim where the rebate rules do not expressly bar it. Rule 12 of the Central Excise Rules, 1944 governs grant and denial of rebate, and rebate cannot be refused on grounds not contemplated by that rule. The revenue's view that duty paid on exempt goods is merely a deposit was rejected as unsupported by the Act or Rules. On that basis, the refusal of rebate solely because the goods were covered by an exemption notification was unsustainable, and the assessee's rebate claim was entitled to succeed. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32778