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2013 (6) TMI 679 - CGOVT - Central ExciseDenial of rebate claim - Requisite declaration filed much after processing and export of the goods - Held that:- condition and procedures prescribed in Notification No. 21/2004-C.E. (N.T.) r/w Chapter 8 of C.B.E. & C. Excise Manual on supplementary instructions has not been followed. The declaration of input and output has neither been filed before processing and export of goods nor any expost facto approval is granted by competent authority. In such a situation the use of duty paid inputs in the manufacture of exported goods cannot be determined correctly. As such, the input rebate claim is rightly held inadmissible by lower authorities. - Decided against assessee.
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