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2014 (2) TMI 156 - CGOVT - Central ExciseDenial of rebate claim - Recovery under section 11A - Interest u/s 11B - Held that:- Initially the rebate claims were sanctioned in this case. Subsequently, it was noticed that excess rebate has been sanctioned of the duty paid on portion of value which was in excess of section 4 value i.e. Transaction value. The demand of Rs. 3,76,111/- was confirmed along with interest. Commissioner upheld the order-in-original but allowed re-credit of said amount in the Cenvat credit account once the recovery was effected in PLA/cash - duty paid on portion of value which does not form part of transaction value was rightly held as not rebatable under Rule 18 of Central Excise Rules, 2002 as the rebate is admissible in respect of duty paid on value of exported goods determined under Section 4 of Central Excise Act, 1944 - Decided against Appellant.
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