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2012 (10) TMI 189 - GOVERNMENT OF INDIARejection of refund claim - Goods were exported under Bond –no confirmation of duty payment from the jurisdictional Central Excise range Superintendent in the form of duty payment certification in triplicate. Copy of ARE-1, so the duty paid nature of the export goods is also not proved, which is the fundamental requirement for claim rebate under Rule 18 of the Central Excise Rules, 2002. In view of above, the rebate claim is rightly held as inadmissible to the applicant
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