https://www.taxtmi.com/caselaws?id=54417 Rebate under Rule 18 remained admissible on exported goods that were cleared on payment of Central Excise duty, even though an exemption notification existed. The availability of the exemption did not compel the assessee to adopt it, because the assessee could either claim the notification benefit or clear the goods on duty payment. As the department accepted the goods as duty-paid, rebate could not be denied merely because the goods were exemptable, and the rebate claim was correctly allowed. en-us Wed, 23 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54417 Rebate under Rule 18 remained admissible on exported goods that were cleared on payment of Central Excise duty, even though an exemption notification existed. The availability of the exemption did not compel the assessee to adopt it, because the assessee could either claim the notification benefit or clear the goods on duty payment. As the department accepted the goods as duty-paid, rebate could not be denied merely because the goods were exemptable, and the rebate claim was correctly allowed. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54417