Rebate Claim Denied: Rule 18 Allows Rebate Only Up to Duty Paid at 4% or 5% Effective Rate.

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....Denial of rebate claim - Rule 18 - rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% or 5% - excess amount paid to be re-credited in cenvat credit account - CGOVT....