https://www.taxtmi.com/caselaws?id=205571 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 was unavailable where export obligation under Advance Licence Notification No. 93/2004-Cus was discharged through export of resultant products manufactured in India without availing the Rule 18 or Rule 19(2) facility. The amended condition in para V barred rebate on goods exported under that scheme when duty-free imported inputs had been used and rebate was also claimed on indigenous inputs in the same exported goods. On that reading, the claim was not admissible and the revision applications were rejected. en-us Tue, 18 Jan 2011 00:00:00 +0530 Sat, 10 Sep 2011 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205571 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 was unavailable where export obligation under Advance Licence Notification No. 93/2004-Cus was discharged through export of resultant products manufactured in India without availing the Rule 18 or Rule 19(2) facility. The amended condition in para V barred rebate on goods exported under that scheme when duty-free imported inputs had been used and rebate was also claimed on indigenous inputs in the same exported goods. On that reading, the claim was not admissible and the revision applications were rejected. Case-Laws Customs Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205571