https://www.taxtmi.com/caselaws?id=48605 A Board circular cannot curtail rebate otherwise admissible under the governing notification and rule, because executive instructions cannot override the plain terms of a fiscal exemption or rebate scheme. The rebate claim was sustained where there was no factual basis to deny it on the ground of double benefit such as drawback or Modvat credit. In fiscal interpretation, the statutory text must be applied as written, and any ambiguity in a taxing or beneficial rebate provision must be construed in favour of the assessee. The rebate allowance was therefore left undisturbed. en-us Wed, 26 Jul 2000 00:00:00 +0530 Thu, 05 Aug 2010 13:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48605 A Board circular cannot curtail rebate otherwise admissible under the governing notification and rule, because executive instructions cannot override the plain terms of a fiscal exemption or rebate scheme. The rebate claim was sustained where there was no factual basis to deny it on the ground of double benefit such as drawback or Modvat credit. In fiscal interpretation, the statutory text must be applied as written, and any ambiguity in a taxing or beneficial rebate provision must be construed in favour of the assessee. The rebate allowance was therefore left undisturbed. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48605