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2013 (3) TMI 141 - GOVERNMENT OF INDIAMisuse of area based exemption and undue availment of rebate claims - held that:- Government therefore is of the opinion that on having been availed the said Notification No. 56/2002-C.E., and/or No. 57/2002-C.E., dated 14-11-2002 (as amended), the legal and statutory bindings of all the provisions/changes of the same would, continue to remain as enforced for the purpose of all the consequential claims. In view of provisions contained in clause ‘g’ of para 2(A) of Notfn. No. 56/2002-C.E., dated 14-11-2002, the goods cleared on payment of duty from irregular or excess credit, the said goods are to be treated as non-duty paid. Therefore, the fundamental requirement of “export of duty paid goods”, for grant of rebate in terms of Rule 18 of Central Excise Rules read with Ntfn. No. 19/2004-C.E. (N.T.), dated 6-9-2004 remains unfulfilled and the said rebate claims are not admissible to the respondents under Rule 18 of Central Excise Rules, 2002. - Decided in favor of revenue.
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