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2015 (3) TMI 1041 - CGOVT - Central ExciseDenial of rebate claim - the applicant has exported the goods under Advance Licence - Held that:- Supreme Court has held in the case of Mihir Textile Ltd. vs. CCE, Bombay [1997 (4) TMI 75 - SUPREME COURT OF INDIA] that exemption/benefit depending upon satisfaction certain conditions cannot be granted unless such conditions are complied with even such conditions are only directory. Hon'ble Supreme Court has also held in the case of M/s ITC Ltd. Vs. CCE [2004 (9) TMI 103 - SUPREME COURT OF INDIA] and in the case of M/s Paper Products Vs CCE [1999 (8) TMI 70 - SUPREME COURT OF INDIA] that plain and simple meaning of the wordings of statute are to be strictly adhered to. - Commissioner (Appeals) has rightly disallowed the said input rebate claims in view of para (v) of Notification No.93/04-Cus dated 10.9.04 as amended vide corrigendum F.No.605/50/2005-DBK dated 17.5.2005. Government do not find any infirmity in the said orders-in-appeal and therefore upholds the same. - Decided against assessee.
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