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2010 (6) TMI 6 - HC - Central ExciseRebate in case of export of finished goods – Rule 18 - claim of rebate of excise duty paid on raw material - The petitioner had claimed rebate in respect of central excise duty paid on raw materials as well as in respect of central excise duty paid on the final products. The petitioner’s claim in respect of the rebate qua final products has been allowed by the authorities below. However, the rebate in respect of duty paid on raw materials has been disallowed. It is because of this that the petitioner is before us by way of this writ petition. Held that: Legislature was not to grant rebate of duty paid on exported goods as well as on inputs used in such goods simultaneously, which is evident from the language used in Rule 18 of the said Rules itself. - the petitioner was not entitled to rebate of duty paid on raw materials after it had already been granted rebate in respect of duty paid on finished products.
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