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2019 (10) TMI 584 - AT - Central ExciseRefund claim - duty paid for its export of goods to Bhutan - refund rejected on the ground that exports to Bhutan are specifically governed by Notification No. 45/2001 which required exports to be made only on payment of appropriate Excise Duty - HELD THAT:- I find from the Order-in-Original as well as the impugned Order-in-Appeal that the Revenue has nowhere disputed this aspect, i.e., the appellant did make the export after paying the appropriate Excise Duty and it was this duty which was claimed as refund under Rule 18 ibid. It is very clear from the above that a refund would include rebate as well, the claim for which has to be only under Section 11B. In the case on hand, there is no dispute on these aspects. However, the dispute is on the applicability of N/N. 45/2001 and the non-following of the “procedure” by the appellant. The appellant is entitled to the refund as claimed and the rejection of the same is not in order - Appeal allowed.
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