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2015 (1) TMI 631 - GOVERNMENT OF INDIADenial of rebate claim - Area based exemption - Goods exported after Notification No.19/04-CE(NT) dated 6.9.04 was amended vide Notification No.37/07-CE(NT) dated 17.9.07 by inserting condition (h) in para 2 of said Notification. The said clause (h) specifically stipulates that rebate shall not be admissible under this Notification if manufacturer has availed the benefit of various areas based exemption Notification including Notification No.39/01-CE(NT) dated 31.7.2001 - Held that:- Goods were exported on 4.10.07 when the amended Notification No.19/04-CE(NT) was effective. In this case goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) dated 31.7.01 and as per clause (h) of para 2 of Notification No.19/04-Ce(NT) inserted vide Notification No.37/07-CE(NT) dated 17.9.07, in such case rebate shall not be admissible. The ratio of above said GOI Revision Order No.576/12-Cx dated, 18.5.12 is squarely applicable to this case. It is pertinent to mention that said GOI order dated 18.5.12 was upheld by Hon’ble High Court of Gujarat vide order [2013 (5) TMI 378 - GUJARAT HIGH COURT] filed by M/s Welspun Corp. Ltd. - rebate claim in the instant case is rightly held as inadmissible by the lower authorities. Government do not find any infirmity in the said order-in-appeal and therefore upholds the same. - Decided against Assessee.
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