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2021 (10) TMI 382 - CESTAT NEW DELHI
Adjustment made from the sanctioned amount of rebate claim - rebate of duty paid on the goods, which were exported by the appellants - Rule 18 of Central Excise Rules, 2002 - HELD THAT:- On perusal of provisions of Section 11 of the Central Excise Act, it is evident that the adjustment in the present case has been made bona fide, as permissible under the provisions of the Act.
Appeal dismissed.