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2019 (10) TMI 1337 - CGOVT - Central ExciseRebate claim - rejection on the ground that exported goods were completely different from the goods for which rebate claim was filed - HELD THAT:- The essential condition for granting the rebate is that the goods get exported and duty has been paid on such export goods in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 read with Notification No. 40/2001-C.E. (N.T.), dated 26-6-2001. It is not in dispute that the respondent has exported the impugned goods and filed claim for rebate of duty on inputs with jurisdictional Central Excise authorities. There is a procedural lapse on the part of the respondent, since CETH on shipping bill has been mentioned wrongly due to oversight. The applicant has not challenged the Bank Realisation Certificate mentioning details relating to invoice no. and date, description of goods, customs authenticated shipping bill, bill of lading and FOB value realized in Foreign Exchange. The fact that the customs preventive officer has certified the export of impugned consignment and remittance has also been received against the said export has not been contested. Government does not find any reason to interfere with the order of the Commissioner (Appeals) and hence revision application is rejected.
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