https://www.taxtmi.com/caselaws?id=458911 Gujarat HC allowed petitioner's rebate claim under Rule 18 of Central Excise Rules, 2002. Petitioner manufactured goods exempted under Notification 29/2004-CE but paid concessional duty under Notification 59/2008-CE for exports, then claimed rebate. Revenue rejected claim arguing duty payment was voluntary. HC held that when assessee pays duty on exported goods despite exemption, rebate cannot be denied. Court relied on Arvind Limited precedent affirmed by SC, which established that exporters paying duty on fully exempted products remain entitled to export rebate. HC directed respondents to grant rebate with applicable interest within 12 weeks. en-us Thu, 21 Sep 2023 00:00:00 +0530 Thu, 21 Nov 2024 19:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458911 Gujarat HC allowed petitioner's rebate claim under Rule 18 of Central Excise Rules, 2002. Petitioner manufactured goods exempted under Notification 29/2004-CE but paid concessional duty under Notification 59/2008-CE for exports, then claimed rebate. Revenue rejected claim arguing duty payment was voluntary. HC held that when assessee pays duty on exported goods despite exemption, rebate cannot be denied. Court relied on Arvind Limited precedent affirmed by SC, which established that exporters paying duty on fully exempted products remain entitled to export rebate. HC directed respondents to grant rebate with applicable interest within 12 weeks. Case-Laws Central Excise Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458911