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2016 (1) TMI 1470 - HC - Central ExciseClaim of rebate for second time - Rule 18 of the Central Excise Rules, 2002 - HELD THAT:- The issue has already been interpreted by Hon'ble Supreme Court of India in M/S. SPENTEX INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & OTHERS [2015 (10) TMI 774 - SUPREME COURT] and as per the view taken, the exporters are entitled to both the rebates under Rule 18 and not one kind of rebate only. The order passed by the revisional authority dated 01.09.2009, the orders passed by the appellate authority and the order passed by the adjudicating authority are hereby quashed - petition allowed.
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