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2017 (11) TMI 1780 - CGOVT - Central ExciseRebate of duty - export of goods - case of Revenue is that foreign exchange has not been received against 8 ARE-1s involving rebate amount of ₹ 29,88,308/- - Held that:- There is no doubt regarding export of duty paid goods by the applicant which is the fundamental requirement under Rule 18 and the Notification No. 19/2004. For Central Excise authorities Rule 18 and N/N. 19/2004 are the guiding and governing legal provisions. If there is any violation of FEMA and RBI Notifications for not realization of the value of exported goods, the matter should be referred to other Government agencies who are entrusted with the task of enforcing these legal provisions. But these cannot be used by the Central Excise authorities to deny the rebate of duty in the light of referred Rule 18, N/N. 19/2004 and Board Circulars. There is no deficiency found in the order of the Commissioner (Appeals) - rebate is to be allowed - revision application dismissed.
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