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Rebate Claims on Pan Masala Exports Admissible u/r 18 of Central Excise Rules, 2002, Despite Department's Objection.

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....Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise Rules, 2002 does not sustain, rebate claims are admissible to the applicant in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 32/2008-C.E.... - CGOVT....