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2009 (12) TMI 652 - CGOVT - Central ExciseRevision application – rebate – re-credit - claims of rebate of duty paid on the exported goods from Cenvat Credit Account – Held that:- rebate in cash is admissible only on the duty paid on the transaction value of the goods as determined under Section 4 of the Central Excise Rules, and not in the excess amount paid on differential value not forming part of transaction value, Government permits the applicant to take re-credit in cenvat credit account of the excess amount/deposit which was paid as Central Excise Duty erroneously on the goods exported by the applicant, revision application is being disposed off
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