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2011 (5) TMI 788 - CGOVT - Central ExciseRevision application - rebate claim for the duty paid on materials used in the processing or manufacture of exported goods under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-04 - goods were got exported by the respondent through their merchant exporter under B-1 bond without payment of duty under the provisions of Rule 19 of the Central Excise Rules, 2002 - claimed input stage rebate is not admissible in this case of exports made under Drawback scheme, revision application allowed
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