Rebate Recovery on Overseas Packing Costs: Appeal Allowed Due to Merit and Time Limit Issues, Penalties Overturned.

Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing to avail wrongfully claimed rebate - Rule 18 of Central Excise Rules, 2002 - time limitation - penalties. Rebate sanctioned on "duty paid" not "duty payable". No distinction in Section 4 to exclude expenditure incurred by non-manufacturer/exporter from assessable value. Transaction value includes price paid/payable by buyer regardless of who bears expenditure. Demand u/s 11A unsustainable as rebate order unchallenged. Time limitation - Revenue failed to prove omission/commission by assessee to evade duty payment. Department had opportunity to verify rebate claims but failed..... .....

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