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2010 (2) TMI 921 - CGOVT - CustomsRebate claim - applicant had availed exemption under Notification No. 43/2002-Cus., dated 19-4-2002 while importing goods against Advance Licence and had utilized the goods Imported for manufacture of finished goods which were subsequently exported under “claim for rebate under Rule 18 of Central Excise Rules, 2002. Notification No. 43/2002-Cus., dated 19-4-2002 under Condition (v) stipulates that the exemption under the said Notification is available only if the facility under Rule 18 or 19 of Central Excise Rules, 2002 are not availed - Commissioner (Appeals) has held that any person claiming rebate of duty cannot simultaneously undertake duty-free import of raw materials under Notification No. 43/2002-Cus., and as a result, the order of the original authority granting rebate has been set aside – Held that:- Govt. observes that the amendment or corrigendum to the notification are issued to make some changes or add certain phrases in the original notifications, prospective applications, In view of above corrigendum dated 17-5-2005, the applicant is eligible for claiming rebate of duty on exported goods under Rule 18 of Central Excise Rules, 2002 only prospectively, applicant has exported the goods except in one case during the period i.e. March, 2005 to May, 2005 when the original Notification No. 93/2004-Cus., dated 10-09-2004 was applicable, hence the rebate was not admissible in these cases. In case of export of goods relating to ARE-1 No. 30 dated 25-5-2005 involving duty of Rs. 8,19,299/- which were cleared/exported after the issue of corrigendum, the rebate claim is admissible to the applicant and the same may be sanctioned to the applicant if the claim is otherwise in order, Revision application is disposed off in terms of above
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