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2013 (10) TMI 1299 - GOVERNMENT OF INDIADenial of rebate claim - Clearance to SEZ could not be equated with that of export - clearances would not be eligible for grant of rebate under Rule 18 of the Central Excise Rules, 2002 - Held that:- since the deemed export to 100% EOU is considered as physical export and therefore clearances to SEZ are also be treated as physical exports for the purpose to grant rebate under Rule 18 of Central Excise Rules, 2002. - rebate claim of duty paid on goods cleared to SEZ is rightly held admissible by Commissioner (Appeals) under 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Government finds no infirmity with said Order-in-Appeal - Decision in the case of CCE v. NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] followed - Decided against Revenue.
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