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2012 (9) TMI 531 - CGOVT - Central ExciseRebate claims - goods were exported - Alleged that Applicant is the supplier of the grey fabrics and has endorsed a fraudulent invoice - applicant is also an exporter who has claimed rebate of such duty reflected on the fraudulent invoices endorsed by him but routed through the processor - Applicant had been pleading that goods are exported and duty was paid and he made the payment to the suppliers of grey fabrics – Held that:- Unless and until duty paid character of exported goods is proved the rebate cannot granted - Once the supplier is proved non existent, it has to be held that goods have not been received. However, the applicant’s claim that they have received goods but how they have received goods from a non-existent supplier is not known - duty paid character of exported goods was not proved which is a fundamental requirement for claiming rebate under Rule 18 of Central Excise Rules, 2002 – rebate claim rejected
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