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2009 (11) TMI 650 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application – rebate claim – Held that:- applicant has re-exported the goods under claim of drawback and not under rebate of duty under Rule 18 of the Central Excise Rules, 2002, the applicant has not fulfilled the conditions stipulated in Notification 40/2001-C.E. (N.T.), dated 26-6-01, and no foreign exchange was received, as this is a case of re-export of the goods under claim of drawback. As rebate is an export-oriented scheme to boost the export to earn foreign exchange, Govt. observes, the rebate of CVD is not admissible to the applicant, Revision application is rejected
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