2007 (2) TMI 137 - HC - Central Excise

Rebate - Revenue contended that the duty paid by appellant on the exempted goods can t be treated as duty paid and he is not entitle for rebate of duty but entitle for refund of duty paid - HC dismissed the writ petition filed by appellant

Summary

The High Court of Rajasthan dismissed two petitions regarding rebate of duty paid on exported goods. The court ruled that the manufacturer is entitled to rebate even if the goods were exempt from duty. The Union of India must refund the duty paid by the manufacturer. The petitions were dismissed with no costs.