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2013 (5) TMI 789 - CGOVT - Central ExciseDenial of rebate claim - payment of duty by way of debit in DEPB Scrip - Held that:- SAD is levied on imported goods to counter balance the sales tax, value added tax, local tax, etc., which cannot be considered as duties of excise for being eligible for rebate benefit. Further, SAD collected under Section 3(5) is also not classified as a duty in list of duties provided in Explantation-1 of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. Hence, such payment of SAD is not eligible for rebate claim. - Government holds that input rebate of Additional Customs Duty (CVD) paid through DEPB scrip is admissible under Rule 18 of Central Excise Rules, 2002 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The impugned Order-in-Appeal is partially upheld - Decided partly in favour of Revenue.
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