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2012 (9) TMI 345 - CESTAT, NEW DELHIDenial of rebate claim - Held that:- As in terms of Notification No. 05/2006-CE(NT) dated 14.3.2006 where non-adherence input/output norms have been brought out the authority examined that there was failure to fulfil the condition of notification. The appellant also could not prove whether Cenvat credit was availed or not and the claim application was also found to be blank in some respect, thus all the factors which negated the claim - against assessee.
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