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2010 (2) TMI 847 - CGOVT - Central ExciseRevision application - rebate claim - no dispute on the export of the goods and no allegation that the applicant merchant-exporter has not purchased the exported goods from the manufacturer in normal course of business and have not paid the full amount of the Central Excise invoice including duty element - Held that:- merchant-exporter cannot be held responsible for having not taken adequate reasonable steps in terms of sub-rule (3) of Rule 9 of Cenvat Credit Rules, 2004 which provides that any person taking credit is deemed to have taken reasonable steps if he satisfies himself about the identity and address of the manufacturer issuing the invoices evidencing payment of duty, manufacturers were duly registered with the Central Excise Department and there was no dispute about their identity and address as shown on documents supplied with the rebate claims. In the absence of any mala fide on the part of the applicant merchant-exporter, the rebate claim cannot be denied to him. Rebate claim is admissible to the applicant. The impugned orders are set aside and the revision application is allowed with consequential relief if any.
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