https://www.taxtmi.com/caselaws?id=52895 Rebate under the Central Excise Rules is governed by the duty actually paid on exported goods and inputs, not by the duty that ought to have been paid; even payment through an erroneous higher debit or from the Modvat account does not change rebate entitlement. On the jurisdictional point, where the dispute was treated as one concerning recovery of utilised Modvat credit, the matter was held to fall within the Tribunal's appellate jurisdiction rather than being restricted to a revision route. The impugned order was therefore set aside and the assessee's challenge succeeded. en-us Fri, 19 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 13:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52895 Rebate under the Central Excise Rules is governed by the duty actually paid on exported goods and inputs, not by the duty that ought to have been paid; even payment through an erroneous higher debit or from the Modvat account does not change rebate entitlement. On the jurisdictional point, where the dispute was treated as one concerning recovery of utilised Modvat credit, the matter was held to fall within the Tribunal's appellate jurisdiction rather than being restricted to a revision route. The impugned order was therefore set aside and the assessee's challenge succeeded. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52895