Applicant Overpaid Excise Duty on Freight and Insurance, Rebates Only for Duty on Exported Goods.

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....Refund of Excise Duty - The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is observed that rebate can be granted only to the extent of duty paid on export goods. - CGOVT....