Export Duty Rebate Denied u/r 18 Due to Lack of Prior Approval as Per Notification No. 21/2004CE(NT.

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....Rebate of duty of input stage on export of goods - Rule 18 - excisable goods were cleared for export by them in respect of ARE-2, without obtaining prior permission of the Assistant Commissioner of Central Excise to the effect in terms of Notification No. 21/2004CE(NT) dated 06.092004 - Mandatory procedure cannot be ignored - rebate denied - CGOVT....