https://www.taxtmi.com/caselaws?id=773053 Rebate on exported excisable goods is to be granted on the duty actually paid on the goods, not confined to the FOB value, where the duty has already been assessed and certified. The rebate sanctioning authority cannot reopen the correctness of the assessment or substitute its own view of the assessable value while processing the claim. Circulars governing rebate claims were treated as controlling, and the direction to re-credit the differential amount was found impractical for a merchant exporter without a Cenvat account. The revisional order was therefore unsustainable. en-us Thu, 01 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773053 Rebate on exported excisable goods is to be granted on the duty actually paid on the goods, not confined to the FOB value, where the duty has already been assessed and certified. The rebate sanctioning authority cannot reopen the correctness of the assessment or substitute its own view of the assessable value while processing the claim. Circulars governing rebate claims were treated as controlling, and the direction to re-credit the differential amount was found impractical for a merchant exporter without a Cenvat account. The revisional order was therefore unsustainable. Case-Laws Central Excise Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773053