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2013 (7) TMI 884 - GOVERNMENT OF INDIADenial of rebate claim - Export of Paclitaxel Injection (of different strength) containing alcohol - export product is non-excisable and applicant has not followed procedure/condition laid down in Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004 - Held that:- Central Government may, where any goods are exported, by notification, grant, rebate of duty paid on materials used in the manufacture or processing of such goods and rebate shall be subject to such condition or limitations if any, and fulfilment of such procedure as may be specified in the Notification. It is quite clear that rebate of duty paid on materials is to be granted under Rule 18 of CER, 2002 read with Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under said rule. - applicant has not followed the statutory provision of Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004 which is admitted by him and therefore input rebate claim is not admissible. - Decided against assessee.
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