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2016 (7) TMI 302 - CGOVT - Central ExciseRejection of rebate claim - export of goods - conditions stipulated in Notification No. 19/2004 CE(NT) dated 06.09.2004 read with Rule 18 of the Central Excise Rules, 2002 were not fulfilled. - Held that:- Government notes that as regard to discrepancies mentioned at Sr. No. (i), (ii), (iii), (iv) and (vii), the appellate authority has given detailed findings. Government notes that with regard to deficiency shown at Sr. No. (V) regarding valuation aspect, the applicant contended before appellate authority that the assessable value was more than FOB value due to currency fluctuation, but the applicant did not furnish any explanation as to how the variation in exchange rates has resulted in difference between assessable value and FOB value. Government observes that in their grounds of Revision Application also the applicant could not substantiate their claim of variation in exchange rate. Rather, they have take a new ground that rebate sanctioning authority cannot examine corrections of assessment and full rebate is eligible if central excise duty in paid on CIF value also. Claim of rebate was rightly rejected - Decided against the applicant.
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