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2013 (3) TMI 363 - CGOVT - Central ExciseRebate claims - Procurement of excisable goods duty free - Exported the said goods on payment of duty under Rule 18 of Central Excise Rules, 2002 - Penalty under Rule 27 - Consumer Welfare Fund - Rule 18 or Rule 19 of the Central Excise Rules, 2002 - Held that:- applicant had opted to work under Rule 19 by procuring raw materials duty free under Not. No. 43/2001-C.E. (N.T.). The amendment made in said notification makes it mandatory for the exporter to export goods under bond only and facility of rebate of duty under Rule 18 is not admissible in such cases.So duty paid raw materials are to be exported under bond in application form in ARE-2 in terms of Rule 19(1) of CER 2002. Similarly in case of refund of rebate - Held that:- “Rebate/Refund - Mode of payment - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate as per M/s. Nahar Industrial Enterprises v. UOI (2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT ) In view of above circumstances, the impugned order-in-appeal is modified to the above extent and revision application is allowed.
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