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2020 (3) TMI 740 - CGOVT - Central ExciseRebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- Since payment in respect of export goods was required to be made in terms of Rule 8(1) of Central Excise Rules, 2002, the exporters had no choice but to comply with the same which they have done in the instant case. Therefore the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. The Government does not find any deficiency in the Commissioner (Appeals)’s order - revision dismissed.
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