Rebate Denied for Duty Paid on Exempted Goods u/r 18, Not Eligible per Section 3 and Notification 19/2004-C.E.

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....Rebate claims - Duty was paid on exempted goods - The amount so paid cannot be treated as duty under Section 3 of the Act and therefore, not admissible as rebate under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-1-2004 - CGOVT....