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2004 (5) TMI 90 - GOVERNMENT OF INDIAExtract: .......t rebate of cess on export of automobiles is not admissible in the absence of notification issued under Rule 12 of the Central Excise Rules, 1944 read with Rule 3 of the Automobile Cess Rules, 1984. Govt. respectfully concurs with the decisions of CEGAT. 22.In View of the above discussion, the Revision Application fails and is accordingly rejected.
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