https://www.taxtmi.com/caselaws?id=33834 Rebate under Rule 18 of the Cenvat Credit regime was confined to excise duty paid on exported final goods, while additional duty of excise paid on inputs was a separate levy not covered by that rebate claim. On that basis, unutilised Cenvat credit attributable to the input duty was not barred from refund under Rule 5 of the Cenvat Credit Rules, 2002, because no rebate had been sought for that duty. The contrary objection that rebate and refund could not both be claimed did not apply on these facts, and the refund was treated as admissible. en-us Thu, 25 Sep 2008 00:00:00 +0530 Tue, 16 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33834 Rebate under Rule 18 of the Cenvat Credit regime was confined to excise duty paid on exported final goods, while additional duty of excise paid on inputs was a separate levy not covered by that rebate claim. On that basis, unutilised Cenvat credit attributable to the input duty was not barred from refund under Rule 5 of the Cenvat Credit Rules, 2002, because no rebate had been sought for that duty. The contrary objection that rebate and refund could not both be claimed did not apply on these facts, and the refund was treated as admissible. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33834