2016 (1) TMI 1471

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..... COURT] and as per the view taken, the exporters are entitled to both the rebates under Rule 18 and not one kind of rebate only. The order passed by the revisional authority dated 07.10.2009, the orders passed by the appellate authority and the order passed by the adjudicating authority are hereby quashed - petition allowed. - D.B. CIVIL WRIT PETITION NO.390/2010 to 393/2010, 482 /2010 to 48 .....

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..... nced by learned counsel is that Rule 18 of the Central Excise Rules, 2002, on which the impugned action as well as the impugned order is based has already been interpreted by Hon'ble Supreme Court of India in M/s Spentax Industries Ltd. Vs. Commissioner of Central Excise and as per the view taken, the exporters are entitled to both the rebates under Rule 18 and not one kind of rebate only. .....

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