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2016 (9) TMI 528 - HC - Central ExciseRebate claim - Rule 18 of the Central Excise Rules read with notification no. 32/2008-CE (N.T.) dated 28.08.2008, between 07.06.2011 and 1.07.2011 - articles exported prior to coming into force of the Plastic Waste Management and Handling Rules, 2011 which was on 02.07.2011 - Held that:- the view taken by the Central Government in P.R.Chemicals [2015 (1) TMI 666 - GOVERNMENT OF INDIA] is the correct one. Instead in this case, the Central Government appears to have relied entirely on the textual meaning of export as the point in time when goods actually crosses the international border. Section 51 of the Customs Act, in our opinion, completely answers the issue at hand. Having regard furthermore, in part the Government was of the view that the notification was not retrospective and the consignment did qualify for rebate. In the present case as well, the petitioners were entitled to relief. It is therefore held that the impugned order cannot be sustained. The order of the appellate authority is restored. - Writ petition allowed
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