High Court Rules Post-Removal Charges Excluded from Excise Duty Rebate; Overturns 2019 Revisionary Authority Order.

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....Rebate of Excise Duty - inclusion of post removal charges from the factory gate to the Port of Export - the observations made by the Commissioner (Appeals) clarifying that the circular dated 28.02.2015 is not restricted for availment of CENVAT Credit and would also be applicable on rebate of excise duty is the correct interpretation on facts and law. Thus, the order passed by the Revisionary Authority dated 19.12.2019 does not stand to scrutiny and is hereby reversed and set aside - HC....