https://www.taxtmi.com/caselaws?id=441291 In rebate claims for export of excisable goods under Rule 18 of the Central Excise Rules, 2002 read with Section 11B of the Central Excise Act, 1944, the bar of unjust enrichment does not apply where the statutory scheme governs export rebate. The exported goods were cleared through a merchant exporter on disclaimer certificates, and there was no material to introduce unjust enrichment as a ground to deny rebate. Relegating the assessee to revision under Section 35B did not address the core issue of whether a lawfully sanctioned rebate could be disturbed on a ground foreign to export rebate. The denial was unsustainable, and the rebate was required to be processed and paid. en-us Fri, 28 Jul 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441291 In rebate claims for export of excisable goods under Rule 18 of the Central Excise Rules, 2002 read with Section 11B of the Central Excise Act, 1944, the bar of unjust enrichment does not apply where the statutory scheme governs export rebate. The exported goods were cleared through a merchant exporter on disclaimer certificates, and there was no material to introduce unjust enrichment as a ground to deny rebate. Relegating the assessee to revision under Section 35B did not address the core issue of whether a lawfully sanctioned rebate could be disturbed on a ground foreign to export rebate. The denial was unsustainable, and the rebate was required to be processed and paid. Case-Laws Customs Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441291