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1. Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

2. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

3. Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

4. Rebate Claim - In the present case, the goods were removed for export on payment of Central Excise duty on 22-6-2017 (i.e. not earlier than six months from 1-7-2017) and...

5. Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

6. Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty...

7. The rebate of duty paid as CVD on the Imported inputs utilized in the manufacture/processing of exported goods is admissible under Rule 18 of the Central Excise Rules, 2002 - HC

8. Rebate Claim under Rule 18 of CE Rules, 2002 - the rebate claim was rightly held admissible - applicant cannot be allowed to continue repeating the said lapse and keep...

9. Rebate claims - Duty was paid on exempted goods - The amount so paid cannot be treated as duty under Section 3 of the Act and therefore, not admissible as rebate under...

10. Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant...

11. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

12. Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no...

13. Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

14. Denial of rebate claim - 100% EOU - no duty was required to be paid on such exported goods. Rebate claimed is not admissible in terms of Rule 18 of the Central Excise...

15. Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been...