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Appellant Legally Entitled to Rebate u/r 18 CER; Recovery Order Deemed Illegal Despite Notification No. 96/2009-Cus.

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....Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of conditions of Notification No. 96/2009-Cus if any - the order for recovery of the said rebate claim is absolutely illegal and not tenable....

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