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2017 (6) TMI 575 - HC - Central ExciseRebate claim - rejection of the rebate claim of the petitioners on the ground that the same is directly opposed to the judgment of this court in the case of Zenith Spinners v. Union of India, [2005 (11) TMI 440 - GUJARAT HIGH COURT], where it was held that The CBEC cannot exercise power under Rule 19 of the Rules to negate a notification issued by the Central Government under Rule 18 of the Rules - Held that: - the decision of this court in the case of Zenith Spinners, is applicable to the period prior to the issuance of the N/N. 10/2004 dated 02.06.2004, whereas in the facts of the present case, the rebate claims are after the applicability of the N/N. 10/2004 dated 02.06.2004 and hence, the same is not applicable to the present case. Since the rebate claims have been disallowed solely on the basis of N/N. 10/2004- CE(NT) dated 3rd June, 2004, no useful purpose would be served by remanding the matter to the adjudicating authority and the rebate claims deserve to be allowed. Petition allowed - decided in favor of petitioner.
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