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2011 (1) TMI 814 - CGOVT - Central ExciseExemption - Under Notification 21/2004-C.E. (N.T.), dated 6-9-2004 - Govt. observes that rebate/drawback etc. are export-oriented schemes and unduly restricted and technical interpretation of procedure etc. is to be avoided in order not to defeat the very purpose of such schemes which serve as export incentive to boost export and earn foreign exchange and in case the substantive fact of export having been made is not in doubt, a liberal interpretation is to be given in case of any technical breaches - The Apex Court in the Formica India v. Collector of Central Excise,[1995 -TMI - 44012 - SUPREME COURT OF INDIA] in observing that once a view is taken that the party would have been entitled to the benefit of the notification had they met with the requirement of the concerned rule, the proper course was to permit them to do so rather than denying to them the benefit on the technical grounds that the time when they could have done so, had elapsed. Thus, Govt. observes that the rebate of Countervailing Duty (CVD) paid on inputs/materials used in the manufacture of exported goods is admissible to the applicants under Rule 18 of Central Excise Rules, 2002 read with Notification 21/2004-C.E. (N.T.), dated 6-9-2004 provided no cenvat credit or drawback is availed by the applicants. - Decided in favor of assessee.
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