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2017 (6) TMI 568 - AT - Central ExciseRefund claim - manufacture of pan masala and pan masala containing tobacco - the entire goods manufactured during the above period were exported - denial of refund on the ground that the exported goods were manufactured from duty-free material under N/N. 43/2001-CE(NT) dated 26.01.2001 and duty paid goods cannot be exported under Rule 19 of the CER, 2002 - Held that: - When goods are manufactured in a factory and these are exported, Central Excise duty paid on such goods will be eligible as a rebate - Since the entire production of goods in the appellant’s factory during the disputed period has been exported, there is no justification for non payment of refund of such duty paid - The fact that there was no provision for grant of rebate of excise duty on export of goods covered by the compounded levy scheme cannot be cited as a reason for not grant of rebate. Refund of duty paid under the compounded levy scheme is allowed - appeal allowed - decided in favor of assessee.
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