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2012 (10) TMI 984 - CGOVT - Central ExciseDenial of rebate claim - Accumulated Cenvat credit amounts lapsed on 9-7-2009, therefore the amounts paid by the applicant while exporting the goods cannot be treated as duty of Excise and such an attempt was to encash the lapsed Cenvat credits - Held that:- When the condition of non-availment of Cenvat credit on inputs is read with the factual details/report of jurisdictional superintendent dated 21-8-2009, then it is become clear that the applicant did not qualify the condition of Notification No. 30/2004-C.E., dated 9-7-2004. The effective rate of duty in this case is as per Notification No. 29/2004-C.E., dated 9-7-2004. So the applicant had to pay duty under Notification No. 29/2004-C.E., dated 9-7-2004. Government therefore finds force in the above grounds of the applicant that there being no other objection or Show Cause Notice for denial of rebate claim. The legality of duty payments made by him from his Cenvat credit accounts could not be challenged/as there was no such allegation in the Show Cause Notice. In view of above, Government does not find it proper to deny the applicant’s substantial benefits of impugned rebates claim as there is no dispute about compliance of other condition of the Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Decided in favour of assessee.
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