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Commissioner of Central Excise, Mumbai-Ill. Versus M/s. Cipla Ltd.

Condonation of delay - department has filed these revision application 4 days after initial stipulated three months period - Rebate / refund claim - export of goods - the original authority rejected the rebate in toto, on the ground that the applicant claimed simultaneous benefit of rebate and drawback which is not admissible. - Commissioner (Appeals) allowed the appeal by holding that as the respondent availed only Customs portion of drawback, rebate claim is admissible to them. - Held that - G....... + More



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Commissioner of Central Excise, Mumbai-Ill. Versus M/s. Cipla Ltd.



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