Exporters Denied Rebates for Excise Duty on Inputs and Final Product; Rule 18 Entitles Them to Both Rebates.

Denial of rebate claim - Export of manufactured goods - excise duty paid both on the inputs and on the manufactured product - Rule 18 - exporters/appellants are entitled to both the rebates under Rule 18 and not one kind of rebate - SC .....

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