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2016 (9) TMI 529 - AT - Central ExciseRebate claim - duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under Notification No.1/2010-CE dated 06.02.2010 - appellants have their factories located in the State of Jammu & Kashmir - Held that:- the Notification No. 01/2010 dated 06.02.2010 has not been specified in the condition 2(h). Since this notification has not been specified in the condition, the same cannot be read into it to deny the rebate claim. The appellants have rightly placed reliance on several case laws which mandates that the working of the notification should be read plainly as an ordinary man would read. Words which are not there cannot be read into the notification. Inasmuch as the condition 2(h) has not made rebate inadmissible if the manufacturer is operating under Notification No. 01/2010, the lower authorities have wrongly denied the payment of rebate. - Decided in favour of appellant with consequential relief
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