Rebate Claim Denied for 100% EOU Due to No Duty Requirement on Exports u/r 18 of Central Excise Rules.

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....Denial of rebate claim - 100% EOU - no duty was required to be paid on such exported goods. Rebate claimed is not admissible in terms of Rule 18 of the Central Excise Rules, 2002 read with notification No.19/2004 -CE(NT) dated 06/09/2004 - HC....