https://www.taxtmi.com/caselaws?id=40780 Rebate under Notification No. 257/76 could not lawfully exceed the duty actually paid on sugar, because Rule 8(1) of the Central Excise Rules, 1944 authorised exemption from duty but did not permit an incentive rebate beyond the statutory duty liability. Granting the rebate in advance did not expand the scope of the notification, and any excess amount paid remained recoverable under the Central Excise Rules. The plea of discrimination was not made out. en-us Tue, 15 Jan 1980 00:00:00 +0530 Fri, 14 May 2010 16:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40780 Rebate under Notification No. 257/76 could not lawfully exceed the duty actually paid on sugar, because Rule 8(1) of the Central Excise Rules, 1944 authorised exemption from duty but did not permit an incentive rebate beyond the statutory duty liability. Granting the rebate in advance did not expand the scope of the notification, and any excess amount paid remained recoverable under the Central Excise Rules. The plea of discrimination was not made out. Case-Laws Central Excise Tue, 15 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40780