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2012 (10) TMI 582 - CGOVT - Central ExciseRebate claim under Rule 18 of the Central Excise Rules – 100% EOU – export - applicant has cleared certain export consignment on payment of duty under ARE - goods exported from a 100% EOU unit were exempted from payment of Central Excise duty under Notification No. 24/2003-C.E. - Held that:- Amount so paid by applicant is a voluntary deposit made by respondent on their volition with the department and same is to be returned in the way it was initially paid - said excess paid amount may be allowed to be re-credited in their cenvat credit account
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