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2013 (10) TMI 1301 - GOVERNMENT OF INDIADenial of rebate claim - Whether rebate of duty paid on exported goods is not admissible for violation of Condition No. (viii) of Customs Notification No. 96/2009-Cus., dated 11-9-2009 - Held that:- Rebate of duty paid on goods exported (finished) in discharge of export obligation under advance licence scheme in terms of Notification No. 43/2002-Cus., dated 19-4-2002 as amended vide corrigendum dated 29-11-2002 is admissible since the amended Condition (v) of said notification debarred only the availment of rebate of duty paid on inputs/raw materials used in the manufacture of finished exported goods. The said Notification No. 43/2002-Cus. was subsequently replaced by Notification No. 93/2004-Cus., dated 10-9-2004. In view of the position, the rebate claim of duty paid on export goods (finished goods) cannot be rejected on this ground since there is no violation of Condition (viii) of Notification No. 96/2009-Cus., dated 11-9-2009 which debars only the facility of rebate of duty paid on inputs used in the manufacture of exported goods. Original authority on scrutiny of rebate claims had not found any other discrepancy in the rebate claim other than the discrepancy noted. As such, it is clear that rebate claims were found in order and there was no dispute about the export of duty paid goods. As such the fundamental condition for allowing rebate claims that duty paid goods are exported, already stands satisfied in this case. Therefore, the said rebate claims are admissible to the applicant under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Decided in favour of assessee.
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