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2014 (3) TMI 1042 - CGOVT - Central ExciseRebate claims rejected - admissibility of rebate claim - Held that:- The lower authorities have rightly held that it was not possible to confirm the payment of duty in these cases. The fundamental requirement for determining admissibility of rebate claim is that export of duty paid goods is proved beyond doubt. In this case the duty paid nature of goods is not proved and therefore rebate claim are rightly held inadmissible to the applicants under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Government does not find any infirmity in the impugned orders-in-appeal and therefore upholds the same. - Decided against assessee
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