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2015 (12) TMI 1640 - CGOVT - Central ExciseRebate claim - rejection on account of non-production of proper proof of export - Held that: - the export of duty paid excisable goods cleared from factory cannot be established and the lower authorities have rightly concluded that export of duty paid goods is not established in this case - rebate claim is not admissible to the applicant u/r 18 of CER, 2002 read with N/N. 19/2004-C.E. (N.T.), dated 6-9-2004 - revision application rejected.
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