https://www.taxtmi.com/caselaws?id=773053 Gujarat HC allowed the petition challenging revisional authority's order on excise duty rebate for exported goods. The court held that the adjudicating authority lacked jurisdiction to examine assessment correctness while sanctioning rebate claims and should have allowed rebate based on CIF value rather than FOB value. The revisional authority incorrectly relied on Punjab & Haryana HC precedent which involved reverse factual circumstances. Since the petitioner was a merchant exporter without Cenvat account who had already paid higher duty on CIF value to manufacturers, the direction to re-credit duty in manufacturer's Cenvat account was deemed meaningless. The impugned order was quashed. en-us Thu, 01 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773053 Gujarat HC allowed the petition challenging revisional authority's order on excise duty rebate for exported goods. The court held that the adjudicating authority lacked jurisdiction to examine assessment correctness while sanctioning rebate claims and should have allowed rebate based on CIF value rather than FOB value. The revisional authority incorrectly relied on Punjab & Haryana HC precedent which involved reverse factual circumstances. Since the petitioner was a merchant exporter without Cenvat account who had already paid higher duty on CIF value to manufacturers, the direction to re-credit duty in manufacturer's Cenvat account was deemed meaningless. The impugned order was quashed. Case-Laws Central Excise Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773053