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2014 (8) TMI 610 - HC - Central ExciseRefund / Rebate claim - Export of goods - Rule 18 - denial of rebate on the ground no set in the Show Cause Notice - claim rejected on the ground that final product is not excisable goods - authorities rejected on the ground that procedure for rebate of duty paid on materials required to be followed under Rule 18 of the Central Excise Rules, 2002 r/w Notification No. 21/2004-CE(NT) dated 6.9.2004 has not been followed by the petitioners - Held that:- on that ground, show cause notice was not issued and the rebate claim was not sought to be denied. Under the circumstances, to the aforesaid extent, the impugned orders are beyond the show cause notice. Under the circumstances, we are of the opinion that impugned orders deserve to be quashed and set aside and the matter is required to be remanded to the First Authority to consider the same in accordance with law and on merits - It will be open for the adjudicating authority to issue fresh show cause notice contending aforesaid ground also and same may be considered in accordance with law and on merits and after giving an opportunity to the petitioners on the aforesaid - Decided in favour of assessee.
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