https://www.taxtmi.com/caselaws?id=760460 The Bombay HC allowed the petitioner's claim for rebate under Rule 18 of Central Excise Rules, 2004 for exported biscuits. The court held that rebate can be claimed on export of all finished goods, whether excisable or not, contrary to revenue's contention that exempted goods under Notification No. 3/2006 cannot claim rebate. The HC distinguished the case from Mahindra and Mahindra, noting different factual contexts and legal provisions. The court found the exported goods were not covered by the exemption notification and directed authorities to grant the rebate claim, setting aside the Revisional Authority's order. en-us Mon, 21 Oct 2024 00:00:00 +0530 Mon, 21 Oct 2024 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760460 The Bombay HC allowed the petitioner's claim for rebate under Rule 18 of Central Excise Rules, 2004 for exported biscuits. The court held that rebate can be claimed on export of all finished goods, whether excisable or not, contrary to revenue's contention that exempted goods under Notification No. 3/2006 cannot claim rebate. The HC distinguished the case from Mahindra and Mahindra, noting different factual contexts and legal provisions. The court found the exported goods were not covered by the exemption notification and directed authorities to grant the rebate claim, setting aside the Revisional Authority's order. Case-Laws Central Excise Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760460