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2012 (10) TMI 863 - CGOVT - Central ExciseExport - claims of rebate - alleged that the applicants exported their finished goods before permission of input-out ratio was granted by the competent authority – Held that:- Fundamental requirement for claiming rebate of duty paid on inputs is that the use of duty paid inputs in the manufacture of export goods is proved beyond doubt. Applicant has failed to submit any records proving use of said duty paid inputs in the manufacture of export goods. The said lapse can not be treated as a procedural lapse, as it is the substantial requirement of use of duty paid inputs in the manufacture of export goods is not complied with - rebate claims rejected as the same were not admissible under Rule 18 of the Central Excise Rules, 2002
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