2016 (2) TMI 1033

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..... xported goods or the duty paid on inputs used in the exported goods, and not on both of them - the issue involved in this petition for writ is no more res integra in view of the law laid down by Hon’ble Apex Court in M/s. Spentax Industries Ltd. v. Commissioner of Central Excise [M/s. Spentex Industries Ltd. Versus Commissioner of Central Excise & Others] - Held that: - The petitioner is declared .....

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..... y the revisional authority dated 23-7-2012 [2013 (288) E.L.T. 147 (G.O.I.)], available on record as Annexure-1. The revisional authority while rejecting the revision petition preferred by the petitioner held that the rebate as permissible cannot be claimed for second time. 3. Before us, the argument advanced by learned counsel is that Rule 18 of the Central Excise Rules, 2002, on which the impu .....

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