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2016 (12) TMI 920 - AT - Central ExciseSanctioned rebate claim to be reversed - recovery - export of goods under Rule 18 of Central Excise Rules - Held that: - the realization of export proceeds is governed by the Foreign Exchange Management Act, 1999, whereas the rebate of duty on goods which are exported is governed by the provisions of Central Excise Act and Rules thereunder. In the present case, the goods have been exported under bond and the bond stands discharged on production of proof of export. The fact that the export proceeds have not been received is a development subsequent to the export and cannot be the condition for recovery of duty. In particular, it is noted that the goods exported have not been re-imported back into India. There is also no allegation of any deviation of the export goods. Under these circumstances, there is no justification for demand of duty applicable on the goods which stands exported - appeal allowed - decided in favor of appellant.
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