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2013 (1) TMI 729 - GOVERNMENT OF INDIADenial of rebate claim - certain conditions/procedures of the Notification No. 21/2004-C.E. (N.T.) were not fulfilled - the rebate claims do not fall under jurisdiction of the original authority - Held that:- applicant got the goods processed from a job worker/processor, whose factory falls within jurisdiction of original authority. Further, the applicant vide letter dated 20-5-2009, filed the declaration, including details of input-output norms and disclosing the fact they are getting their goods manufactured on job-work basis from processor M/s. Jyoti Overseas Ltd. Government also observes that if the goods is being processed at job-worker’s place, then any verification of input-output ratio if required to be caused, can be caused by the jurisdictional authority only. In this case, the processor’s factory premise fall within jurisdiction of original authority. Under such circumstances, it is not logical to hold that input stage rebate cannot be filed by the applicant with the authority under whose jurisdiction job work’s unit falls. - In this case the applicant exported the goods directly from their factory and factory of applicant as well as job worker are located in the jurisdiction of same Central Excise Division. Therefore, rebate claim are rightly filed with said Assistant Commissioner of Central Excise. Applicant had earlier filed declaration on 20-5-2009, decision on which was not taken by the jurisdictional authority. There is no allegation that any other condition of the said Notification was also not complied with. The department neither approved or rejected the said declaration. Further, it has been laid down in the C.B.E. & C. Central Excise Manual, Chapter 8, part V para 3.2 that for the sake of transparency and convenience input-output norms notified under the Export Import Policy may be accepted by the department unless there are specific reasons for variation, w.r.t. declaration dated 20-5-2009 filed by the applicant. The input rebate claim can therefore be considered for sanction as per relevant SION norms notified in the FTP. - Decided in favour of assessee.
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