https://www.taxtmi.com/caselaws?id=782080 HC held that exporters of exempted goods are entitled to rebate/refund under Section 11B read with Rule 18, following earlier binding precedent affirmed by SC. The respondents' action was set aside and they were directed to refund the admissible amounts in cash, not by crediting any Electronic Credit Ledger, as no CENVAT account exists post 01.07.2017. On interest, HC clarified that under Section 11BB, interest is payable from the expiry of three months from receipt of the refund application under Section 11B(1), not from the date of the refund order, and directed payment accordingly. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782080 HC held that exporters of exempted goods are entitled to rebate/refund under Section 11B read with Rule 18, following earlier binding precedent affirmed by SC. The respondents' action was set aside and they were directed to refund the admissible amounts in cash, not by crediting any Electronic Credit Ledger, as no CENVAT account exists post 01.07.2017. On interest, HC clarified that under Section 11BB, interest is payable from the expiry of three months from receipt of the refund application under Section 11B(1), not from the date of the refund order, and directed payment accordingly. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782080