Bombay High Court Allows Rebate Claim for Exported Biscuits Despite Exemption Notification — Revenue Cannot Retain Duty Paid Without Authority of Law. The court held that exemption notification No.3/2006-CE is not applicable to exported goods as retail sale price in rupees is not required on export packages, and duty paid is validly claimable as rebate under Rule 18 of Central Excise Rules, 2002.
21 Oct 2024The petitioner, M/s. Parle Products Ltd., is a company engaged in manufacturing biscuits and confectioneries. Biscuits are excisable goods under Secti...
