https://www.taxtmi.com/caselaws?id=49148 Jute cess on exported jute goods was not refundable under Rule 12 or Rule 13 of the Central Excise Rules, 1944 read with section 3(4) of the Jute Manufactures Cess Act, 1983 for the period before the 1984 rules. Section 3(4) applied the Central Excise machinery only so far as may be, and rebate or export under bond was available only if specifically extended by notification. In the absence of such notification, no automatic right to refund or rebate arose merely because the levy was treated as a duty of excise; the export sales therefore remained liable to cess without refund. en-us Thu, 10 Jun 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49148 Jute cess on exported jute goods was not refundable under Rule 12 or Rule 13 of the Central Excise Rules, 1944 read with section 3(4) of the Jute Manufactures Cess Act, 1983 for the period before the 1984 rules. Section 3(4) applied the Central Excise machinery only so far as may be, and rebate or export under bond was available only if specifically extended by notification. In the absence of such notification, no automatic right to refund or rebate arose merely because the levy was treated as a duty of excise; the export sales therefore remained liable to cess without refund. Case-Laws Central Excise Thu, 10 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49148