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2015 (3) TMI 951 - CGOVT - Central ExciseDenial of refund claim - Applicants had supplied LSHF/HS Diesel to Indian Navy from the duty paid stock and claimed refund on the ground that supplies to Indian Navy were exempt from payment of duty - Held that:- exports under [Rule] 18 or 19 are under two different schemes. Rule 18 governs the export of duty paid goods under rebate claim while Rule 19 governs the export of goods without payment of duty under Bond/UT-I. Both the schemes are altogether different from each other and are regulated by different procedure/conditions. Exporter has to carefully choose the scheme beneficial to him before hand and has to follow the applicable procedure and conditions. It is not permissible to amalgamate both the scheme at his sweet will. In this case applicant had opted for exports without payment of duty under UT-I in terms of Rule 19, so the exports will have to be governed with the provision of said rule. The said declaration of export without payment of duty under Rule 19 itself put prohibition on allowing rebate claim. The instant claim of applicant that he has exported duty paid goods is self-contradictory and also not found correct on verification by both the lower authority. Even applicant could not satisfy this authority also. - No infirmity in impugned orders - Decided against assessee.
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