https://www.taxtmi.com/caselaws?id=216042 Rebate under Rule 18 of the Central Excise Rules, 2002 was considered unavailable where exported cotton yarn was covered by an applicable exemption and the assessee was not required to pay duty under Section 5A of the Central Excise Act, 1944. The record did not show a valid declaration for simultaneous availment of Notifications No. 29/2004-C.E. and 30/2004-C.E., or that export clearance was made under a duty-paying option. On that basis, the amount paid on export was treated as an avoidable deposit rather than rebate-eligible duty, and the rebate order was set aside in favour of Revenue. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 28 Aug 2012 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216042 Rebate under Rule 18 of the Central Excise Rules, 2002 was considered unavailable where exported cotton yarn was covered by an applicable exemption and the assessee was not required to pay duty under Section 5A of the Central Excise Act, 1944. The record did not show a valid declaration for simultaneous availment of Notifications No. 29/2004-C.E. and 30/2004-C.E., or that export clearance was made under a duty-paying option. On that basis, the amount paid on export was treated as an avoidable deposit rather than rebate-eligible duty, and the rebate order was set aside in favour of Revenue. Case-Laws Central Excise Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216042