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2008 (9) TMI 288 - CESTAT NEW DELHIRefund of additional duty - assessee exported the goods by payment of excise duty which was done by adjusting the basic excise duty which was payable under the Central Excise Act, 1944 for which the rebate claim was made under Rule 18. Rebate is granted of duty paid on the excisable goods as contemplated by Rule 18. No additional excise duty was payable on the final products and therefore, rebate could have been claimed only in respect of the duty paid which has been specific excise duty relatable to Rule 18 read with Section 3 of Central Excise Act, 1944. No application for rebate of additional duty which was paid on the inputs, was, made under Rule 18 read with Section 3 of Additional Duties of Excise (Textile and Textile Articles) Act. Therefore, an application for refund of such additional excise duty by way of Cenvat credit could be made under Rule 5 of CCR by these respondents.
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