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2009 (11) TMI 671 - CGOVT - Central ExciseExport under Notification No. 19/2004-C.E. - rebate claims - part rebate claims representing the amount of duty paid on freight and insurance elements were rejected – Held that:- Rebate is not admissible of the amount equal to duty paid erroneously on the post factory removal expenses of freight and insurance which do not form part of transaction value - duty which was not required to be paid can only be treated as deposit and is to be refunded back in the manner it was paid either from cenvat credit or cash
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