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2018 (11) TMI 299 - AT - Central ExciseRecovery of sanctioned refund claim - refund were sanctioned under Rule 18 read with Notification No. 21/2004-CE (NT) - demand on the ground that rebate of duty paid on materials/inputs used in the manufacture of resultant export products under advance licence is not allowable /admissible as per Condition No. (viii) of the Customs N/N. 96/2009-Cus - case of appellant is that the subject Condition No.(viii) of the said Customs N/N. 96/2009-Cus is not applicable to the appellant’s case, as the appellant had not availed export rebate in respect of materials which they had imported duty free under the N/N. 96/2009-Cus. Held that:- There is no conditions in the said Notification that if any Contravention of the condition of Notification No. 96/2009-Cus is made then the assessee is not be eligible for rebate of duty paid on raw material used in the export goods in terms of Rule 18 and Notification issued there under - Rule 18 Notification No. 29/2004-CE is self contained statutory provision for granting rebate of duty paid on raw material used in the export goods subject to certain procedure /permission. The appellant have scrupulously followed the procedure and also obtained the permission, only after compliance thereof the rebate was sanctioned, since, in view of this position, it is not permissible in law to import any extraneous conditions of some different Notification into the provision of rebate and rebate cannot be rejected for that reason. Also, the appellant have claimed the rebate only in respect of indigenously procured raw material on which no benefit of N/N. 96/2009-Cus was availed, therefore, on this fact even the allegation in the show cause notice even though it is not sustainable as irrelevant with the sanction of rebate claim under Rule 18. The appellant was legally entitled for rebate claim even if there is any violation of conditions of Notification No. 96/2009-Cus if any - the order for recovery of the said rebate claim is absolutely illegal and not tenable - appeal allowed - decided in favor of appellant.
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