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2008 (12) TMI 623 - AT - Central ExciseRebate - Supplementary invoices raised on foreign buyers - Held that: - A claim for the said amount cannot be denied on the ground that rebate is admissible only on the duty on the FOB value and not on the CIF value as long as the same represents the transaction value. In the instant case, there is no dispute that the entire amount of ₹ 16,10,23,430/- including the impugned amount of ₹ 4,50,13,457/- under supplementary invoices had been paid by the assessee as excise duty on the transaction value of the goods - That the ARE1 did not show the additional duty paid on the consignment subsequently cannot also be a reason to deny rebate of part of the duty paid later as per the contract with the assessee’s buyer. The exporter is entitled to rebate of the entire duty of excise paid by it on clearance of goods for export - appeal allowed - decided in favor of appellant.
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