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2009 (9) TMI 367 - HIGH COURT OF GUJARATRebate-. The petitioners are the Companies registered under the Companies Act, 1956 engaged in manufacture of various articles falling under Chapter 73 of the Central Excise Tariff. The petitioners used to get benefit of rebate on exports made by them. That benefit was initially granted by Circular dated 8-12-2006. Subsequently, Notification dated 17-9-2008 indicated that benefit of rebate would not be available after 8-12-2006 and later on by Finance Act, 2008, the benefit of rebate was made available only upto 7-12-2006. The petitioners’ claim for rebate was denied by the Order-in-Original. Held that- once rebate granted upon condition of withdrawal of revision. Order passed by Commissioner (Appeals) virtually review. Petitioner unable to pursue remedy as restoration/revival of revision application turned down by revesional authority stating that earlier application since withdrawn, no further order required. Revision applications restored. Order of Commissioner (Appeals) set-aside.
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