2004 (9) TMI 512 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding rebate of Central Excise duty. The applicant sought reconsideration/rectification, claiming the issue related to refund of duty paid after export. The Tribunal upheld the original decision, stating the matter still pertained to rebate, not refund. Rectification of mistake was rejected.