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2011 (4) TMI 1013 - HC - Central ExciseWrit Petitions - rebate on export of goods - petitioner herein has sought for a Writ of Certiorarified Mandamus to quash the order of the third respondent and to direct the first respondent to restore a sum of Rs. 12,63,03,430/- by way of rebate on export of goods during the period March 2001 to February, 2002 under Rule 18 of the Central Excise Rules, 1944 - assessee had paid the duty on the exported goods and the factum of export is also admitted by the Revenue and the fact that the assessee’s original claim of CENVAT credit is now reversed by the assessee paying duty thereon, there being no leakage of revenue on the assessee giving the particulars relevant to its case, as had been required under Notification No. 41 of 2001, no impediment in considering the claim of the assessee for a rebate under Rule 18 of the Central Excise Rules - first respondent directed to consider the claim of the assessee for rebate - the assessee is hereby directed to comply with the requirements, as are applicable to the assessee’s case, as given under Notification No. 41 of 2001 before the first respondent, to enable him to consider the claim for rebate - Writ Petitions are disposed of with the directions as stated above
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