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2011 (1) TMI 835 - CGOVT - Central ExciseExport of goods - Claim of rebate under rule 18 - export obligation under DFIA -exemption under Notification No. 40/2006-Cus., dated 1-5-06 - Notification No. 17/2009 dated 19-2-09 amended Notification No. 40/2006, dated 1-5-06 by omitting the following phrase of Condition (v) “and in respect of which facility under Rule 18 (rebate of duty paid on materials used in the manufacture of resultant products) or sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 in respect of materials imported/procured against the said authorization has not been availed.”- held that:- Government observes that rebate of duty paid on final products exported under DFIA Schemes is admissible as Notification in question has been amended retrospectively from the date of issue vide Section 93 of Finance (No. 2) Act, 2009 - rebate / refund to be allowed.
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