Rebate Denied for SEZ Supply Due to Missing Bill of Export, Despite Rule 18 Allowing Duty Rebate.

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....Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty paid as goods supplied to SEZ is admissible under Rule 18 of Central Excise Rules, 2002 - CGOVT....