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Additional Secretary, Department of Revenue. Matters pertaining to personal baggage, rebate on exports and drawback do not fall in the purview of CESTAT [by proviso

Grade Nutrients India Pvt. Ltd., were denied rebate on exports by the original authority but were allowed rebate by the Commissioner of Central Excise (Appeal ... passed by the Joint Secretary and ordering the rebate to be sanctioned. Thereafter, the rebate was sanctioned but no interest was paid

reproduced below : "Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond - In exercise of the 30 powers ... those Duty of customs falling under Sl No. 1 which would be exported for repairs abroad leviable if the value of re-imported goods after

Rule 18 of the Central Excise Rules provides for rebate of duty in case of exports. 31 ST/ 52449, 52466, 52488, 52490/2016 & 51804

reproduced below : "Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond - In exercise of the powers conferred ... under the value of re-imported goods after repairs Sl No. 1 exported were made up of the fair cost of repairs for repairs abroad

reproduced below : "Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond - In exercise of the powers conferred ... those Duty of customs falling under Sl No. 1 which would be exported for repairs abroad leviable if the value of re-imported goods after

reproduced below : "Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond - In exercise of the powers conferred ... those Duty of customs falling under Sl No. 1 which would be exported for repairs abroad leviable if the value of re-imported goods after

this section,-- xxxxxxxxxxx (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used

wherein the Tribunal held that when there is no dispute on export of goods, failure to inform the Authorities by filing ... stated in the Notification. Needless to say that exemption/refund/rebate etc. are export oriented schemes. If the fact of export has been established, refund

were also drawn for a market opinion regarding the value of the export goods and a panchnama was prepared on June ... been filed claiming the benefit of drawback (DBK), Rebate of State Levies (RoSL) and Merchandise Exports from India Scheme (MEIS). The DBK and RoSL involved