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2010 (3) TMI 862 - CGOVT - Central ExciseRevision application - rebate claims under Rule 18 of the Central Excise Rules, 2002 - some of the goods which are exported were imported only for trading purpose. While going through the Notification No. 19/2004-C.E. (N.T.), dated 6-9-04, it is seen that the CVD under Section 3 of Customs Tariff Act does not fall in the categories of the duty of excise as given in the explanation-1 of the above Notification and the goods exported does not satisfy the definition of input or capital goods - Held that:- Government observes that the goods exported were not having any marking/identification no. etc. by which it could be established that the same goods which have suffered duty at the time of clearance from the factory have actually been exported, Hence, the applicant has failed to meet out the basic mandatory requirement for claiming rebate of duty that the same goods which have been cleared from the factory of manufacturer have actually been exported. This is mandatory requirement and not procedural lapse which is condonable, no infirmity in the impugned order-in-appeal and therefore upholds the same, Revision application is rejected being devoid of merit
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