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2009 (11) TMI 672 - CGOVT - Central ExciseRebate - goods were cleared for export – alleged that no mention of any notification under which the goods were cleared by the respondent – Held that:- Respondent was clearing all their goods for home consumption under Notification No. 30/2004. As per Section 5A(1) the respondent was not required to pay duty after 15-5-2005 as they were working under Notification No. 30/2004 - respondent were not supposed to pay duty, hence no rebate was admissible to them - respondent has paid duty which has become a deposit with the Govt. which has to be paid back to the respondent in the manner they have paid at the time of clearance of goods - revision application succeeds
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