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2018 (12) TMI 1422 - HC - Central ExciseLapse of credit in case of exempted goods - Review of order - Section 35 EE of the Central Excise Act, 1944 - rebate claim - alleged erroneous refund of rebate of taxes on the duty paid export goods in terms of Rule 18 of the Central Excise Rules, 2004 - Held that:- Unless it is demonstrated or held that the effect of the Notification No.10/2007 CE-NT dated 01.03.2007 is retrospective in character which does not assert so, the availing of lying cenvat credit, while choosing to avail exemption, for payment of duty on export goods against claim of rebate of duty under Rule 18 of the Central Excise Rules, 2002, is in accordance with law, until the introduction of Rule 11(3) of Cenvat Credit Rules on 01.03.2007 - It may be noted that the sanction and payment of the alleged rebate claims pertain to payment of duty by availing cenvat credit during the period 10.06.2007 to 31.07.2007. When the amendment was made on 01.07.2017, the petitioner was already availing exemption. It is to be noted that the provision apply only in transitional situation when the assessee opts to stop payment of duty and avail exemption. The question of reversal does not arise. In effect, the amendment to Cenvat Credit Rules, 2004 by the insertion of Rule 11 (3) will operate only on tax paying assessees who opt to avail exemption on or after 01.07.2007 - the impugned Orders in Review 06.03.2013 are liable to be set aside - Petition allowed.
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