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2016 (2) TMI 1033 - HC - Central ExciseDenial of rebate claim - Export of manufactured goods - excise duty paid both on the inputs and on the manufactured product - Rule 18 - rebate / refund rejected on the ground that, the assessee is entitled to one of the two claims for rebate, i.e., either rebate of duty paid on exported goods or the duty paid on inputs used in the exported goods, and not on both of them - the issue involved in this petition for writ is no more res integra in view of the law laid down by Hon’ble Apex Court in M/s. Spentax Industries Ltd. v. Commissioner of Central Excise [M/s. Spentex Industries Ltd. Versus Commissioner of Central Excise & Others] - Held that: - The petitioner is declared entitled to have rebate as per Rule 18 ibid - writ petition is allowed by relying upon the judgment of M/s. Spentax Industries Ltd. - decided in favor of petitioner.
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