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2012 (11) TMI 247 - CGOVT - CustomsRejection of rebate claim - exports made under DEEC Advance License for annual requirement under Notification No. 94/2004-Cus., - Held that:- Since non-availment of rebate under Rule 18 of the Central Excise Rules, 2002 is mentioned as condition under Customs Notification, the appellate authority has rightly rejected the rebate claim as per law in view of the exclusion of rebate under Rule 18 of Central Excise Rules, 2002 vide condition No. ‘8’ of Notification, 94/04-Cus., - no infirmity in the orders-in-appeal – appeal dismissed
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