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2013 (11) TMI 377 - GOVERNMENT OF INDIARebate claim – Assessee manufactured Nylon copolymer synthetic yarn – Assessee claimed rebate on the goods exported under DEEC scheme following self-sealing procedure - Goods not examined and sealed by the Superintendent of Central Excise as the self-sealing is not permitted - Contravention of Notification 19/2004 issued under Rule 18 of Central Excise Rules, 2002 – Held that:- The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit - substantial benefit of rebate cannot be denied for minor procedural lapses - Since the export of duty paid goods is not in dispute, the rebate claim cannot be denied – Thus the rebate claim is admissible to the applicant under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004 – order set aside – Decided in favour of Assessee.
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