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2013 (7) TMI 243 - CGOVT - Central ExciseBenefit of refund in case of export of goods - by way of re-credit under Notification No. 39/2001-C.E., dated 31-7-2001 and also claim of rebate of duty under Section 11B of the Central Excise Act, 1944 on the same duty of exported goods - double benefit. - Held that:- Statute very clearly stipulates that where any goods are exported, the Central Government may by notification grant rebate of duty paid on such excisable goods subject to condition and limitation and fulfilment of procedure as prescribed in the notification. - As per condition 2(h) of the Notification No. 19/2004-C.E. (N.T.) as amended vide Notification No. 37/2007-C.E. (N.T.), the rebate under section 11B, of duty paid on goods exported on 23-9-2007 is not admissible since the said goods are manufactured by a manufacturer availing Notification No. 39/2001-C.E., dated 31-7-2001. Decided against the Assessee.
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