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2012 (7) TMI 876 - CGOVT - Central ExciseDenial of rebate claim - Applicant being 100% EOU enjoyed unconditional exemption under Notifi. No. 24/03-C.E., dated 31-3-2003 - Held that:- There is no condition for availing exemption from payment of duty on goods cleared for exports. Normally the 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA with prior permission of Development Commissioner. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub-section (1A) of Section 5A are applicable and no duty was required to be paid on such exported goods. As such rebate claim is not admissible in terms of Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-C.E.(N.T.), dated 6-9-2004. - erroneous refund/rebate sanctioned under an order can be recovered by invoking provisions of Section 11A of Central Excise Act, 1944, without taking recourse to provisions of Section 35E ibid and filing appeal against the order under which refund was initially sanctioned. - Decided in favour of Revenue.
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