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2013 (6) TMI 33 - MADRAS HIGH COURT100% EOU - Export - Rebate / refund under Rule 18 - exempted goods - revision authority rejected the rebate claim on the ground that goods in question are exempt from the payment of duty, in terms of the Notification No.24/2003-CE, dated 31.3.2003, and therefore, the petitioner cannot choose to pay the duty and claim the rebate thereon. - held that:- Revenue is bound to refund the rebate payable to the petitioner, in cash, subject to certain conditions to safe guard the interests of the respondent department. In view of the fact that the petitioner had paid the excise duty on the goods exported by it, and as it may not be of use to the petitioner if the respondent department keeps the amount of rebate claim in credit, as the petitioner does not have local sales, the respondent department is directed to refund the duty paid by the petitioner, on the goods expored by it, as expeditiously as possible, subject to certain conditions, which may be necessary to safeguard the interests of the respondent Department. - Decided in favor of assessee.
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