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2018 (6) TMI 857 - CESTAT CHENNAIRebate Claim - Sugar Cess - meaning of ‚duty‛ explained in the N/N. 21/2004-CE (NT) - Rule 18 of CER, 2002 - CBEC vide its circular dt. 22.1.2007 - Held that:- The Circular clarified as Since right from the beginning the objective of condition (v) was to debar the simultaneous availment of rebate of duty paid on the materials and the benefit of Advance Licence Scheme only (there was no bar in the said condition from availing of rebate of terminal excise duty paid on the export goods and the benefit of Advance License Scheme), in order to set right the anomaly, a Corrigendum was issued vide PN 9/2002, dated 29-11-2002 to provide that an exporter operating under Advance Licence Scheme could also avail of the rebate on terminal excise duty paid on the resultant export product under Rule 18 - a corrigendum was issued to N/N. 93/2004-Cus. vide Public Notice 2/2005, dated 17-5-2005 in order to restore the status quo ante i.e. the licence holder was debarred from availing of rebate of duty paid on materials used in the manufacture of export goods. The corrigendum was issued to set right an inadvertent error which occurred for the second time at the time of issuance of N/N. 93/2004-Cus. pursuant to coming into force of the new Foreign Trade Policy w.e.f. 1-9-2004. Impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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