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2008 (7) TMI 286 - HC - Central ExciseClaim for rebate of duty paid on export of exempted goods - once the duty is validly levied in accordance with the provisions of the statute, the said levy does not disappear or cannot get obliterated merely because by virtue of a notification, partial or full exemption is granted – held that rebate is admissible – moreover, revenue plea of treating the duty paid as deposit is not supported by any provision - petition of revenue does not merit acceptance and is rejected
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