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2016 (4) TMI 174 - SUPREME COURT

2016 (4) TMI 174 - SUPREME COURT - 2016 (336) E.L.T. A136 (SC) - Denial of rebate claim - export of manufactured goods - Excise duty paid both on the inputs and on the manufactured product - Rule 18 - rebate / refund rejected on the ground that, the assessee is entitled to one of the two claims for rebate, i.e., either rebate of duty paid on exported goods or the duty paid on inputs used in the exported goods, and not on both of them - Supreme Court has decided the issue in the favour of assesse .....

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