2016 (8) TMI 779

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..... sh 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 claimed and examined and granted to them. 2. .....

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..... ffirmed 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 amount was available to the assessee so as reaching .....

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