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2018 (3) TMI 1724 - CGOVT - Central ExciseRebate claim - export of goods - Gutkha - denial of rebate on the ground that the respondent had not paid the Central Excise duty for the full month of July, 2012 and had paid duty for the 5 days only - Held that:- The issue in the present case is regarding rebate of duty against the export of goods and not a case of abatement of duty claimed by the respondent for which duty for the whole month is required to be paid in advance - Notification No. 32/2008-C.E. (N.T.), dated 28-8-2008 does not stipulate any condition that the duty payment for the entire month is a pre-condition for claiming rebate of duty on exported goods and the rebate of duty has been claimed by the respondent in respect of central excise duty only paid on the exported goods. As per Rule 18 of Central Excise Rules, 2002 and Notification No. 32/2008, the main conditions for claiming rebate of duty are that the duty paid goods have been exported within stipulated time and the claim has been lodged within one year from the export of the goods. The compliance of these conditions is not in dispute in the present case and there is no allegation from the applicant that other conditions mentioned at S. No. (ii) to (ix) have not been satisfied in this case - rebate should not be denied - revision application dismissed.
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