https://www.taxtmi.com/caselaws?id=794121 Under Rule 18 of the Central Excise Rules, 2002, rebate is linked to goods actually exported after duty payment, and the notification prescribing conditions and procedure governs its allowance. The Gujarat HC held that rebate must be computed on the quantity actually exported out of India, not on the quantity originally cleared from the factory or warehouse. Because the quantity shipped was lower than the quantity dispatched and no moisture content was declared at removal or at duty payment to explain the difference, the authorities correctly restricted rebate to the quantity shown in the shipping bills. en-us Fri, 19 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794121 Under Rule 18 of the Central Excise Rules, 2002, rebate is linked to goods actually exported after duty payment, and the notification prescribing conditions and procedure governs its allowance. The Gujarat HC held that rebate must be computed on the quantity actually exported out of India, not on the quantity originally cleared from the factory or warehouse. Because the quantity shipped was lower than the quantity dispatched and no moisture content was declared at removal or at duty payment to explain the difference, the authorities correctly restricted rebate to the quantity shown in the shipping bills. Case-Laws Central Excise Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794121