2016 (8) TMI 779

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....cate for the Appellants Shri Yogesh Agarwal, AR for the Respondent ORDER The appellant is engaged in the manufacture of SS wire and  power  cables  which they exported during the period August, 2006 to June, 2007 under the claim of rebate after paying duty in terms of provisions of Rule 18 of Central Excise Rules.   The  rebate of duty paid by them was claime....

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....sp; [2011 (271) ELT 572 (Tri-Mum)] which was affirmed by Bombay High Court as reported in [2013 (297) ELT A150 (Bom)] in support of  his above contention. 5. After having gone through the said decision, we find that identical dispute was the subject matter in that case and it was held that even though   duty  was required to be paid on the goods exported, rebate of equal amo....