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2010 (2) TMI 958 - CGOVT - Central ExciseRebate - exemption from payment of duty under Notification No. 30/2004-C.E. - applicants had also not availed cenvat credit of the duty paid on inputs which was a condition of the aforesaid notification - applicants were effecting their clearance for export on payment of duty 4% or 8% and accordingly filed their claims for rebate of the duty so paid – Held that:- Applicants were entitled to the rebate claims in cash in respect of duty paid under Notification No. 29/2004-C.E. - If any duty debited in excess of rates specified in the said Notification by the applicant, the same is nothing but a deposit made voluntarily by them which is refundable in the manner of allowing re-credit in cenvat credit account from where it was debited
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