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2012 (5) TMI 91 - DELHI HIGH COURTApplications for rebate/refund of the CVD or additional duty paid on the inputs utilized for manufacture rejected - Held that:- A harmonious and cumulative reading of provisions of Section 3 of the customs Tariff Act there was no good cause or reason why CVD paid should not be or was not intended to be included in the term “duty” in the notification No. 21/2004 - CVD which is imposed is equal to the excise duty and partakes the character of excise duty - the rebate of duty paid as CVD on the Imported inputs utilized in the manufacture/processing of exported goods is admissible under Rule 18 of the Central Excise Rules, 2002 - The amendment notification No. 12/2007 ensures that it fully applies to all cases and there is no discrimination - person who claims exemption or concession has to establish that he is entitled to the concession or exemption - once the assessee satisfies the eligibility clause/criteria, exemption therein to be construed liberally if the contextual construction does not deserve the strict meaning - in favour of assessee.
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