https://www.taxtmi.com/caselaws?id=46620 Rebate under Notification No. 29/96-C.E. (N.T.) could not be denied merely because duty had been short-paid and later paid, where the finding had attained finality that the short payment was not due to fraud, collusion, wilful misstatement or suppression of facts. The governing condition for denial of rebate was short payment attributable to that culpable conduct, not short payment by itself. On that basis, the exporter remained entitled to rebate under the notification. en-us Tue, 05 Aug 2003 00:00:00 +0530 Tue, 29 Apr 2014 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46620 Rebate under Notification No. 29/96-C.E. (N.T.) could not be denied merely because duty had been short-paid and later paid, where the finding had attained finality that the short payment was not due to fraud, collusion, wilful misstatement or suppression of facts. The governing condition for denial of rebate was short payment attributable to that culpable conduct, not short payment by itself. On that basis, the exporter remained entitled to rebate under the notification. Case-Laws Central Excise Tue, 05 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46620