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Issues: Whether rebate of duty paid on exported goods was admissible under Rule 18 when the manufacturer was availing area-based exemption under Notification No. 01/2010-CE dated 06.02.2010, and whether the omission of that notification from condition 2(h) of Notification No. 19/2004-CE (NT) could be used to deny rebate.
Analysis: Rebate under Rule 18 is subject to the conditions in Notification No. 19/2004-CE (NT), including the restrictive condition inserted by Notification No. 37/2007-CE (NT). That condition disallows rebate for exports by manufacturers availing specified area-based exemption notifications, but Notification No. 01/2010-CE is not one of the notifications named in that exclusion. The exclusion clause cannot be expanded by implication, and a notification must be read as it is written. Since the governing condition did not specifically bar rebate for units operating under Notification No. 01/2010-CE, the denial of rebate on the theory of double benefit was unsustainable.
Conclusion: Rebate was admissible, and the rejection of the rebate claims was ? Need concise. The claim is allowed in favour of assessee.
Conclusion: The rebate claims could not be denied on the basis of condition 2(h), and the impugned orders were liable to be set aside in favour of the assessee.
Conclusion: The Tribunal allowed the appeals and granted consequential relief.
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