Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 302 - GOVERNMENT OF INDIARebate under Rule 18 of the Central Excise Rules – Held that:- Notification No. 24/2003-C.E., dated 31-3-2003 was issued under Section 5A(i) of Central Excise Act, 1944, exempts goods manufactured by 100% EOU and cleared for export from whole of duty unconditionally. Therefore in view of provisions of sub-section (1A) of Section 5A(1), the applicant manufacturer cannot pay duty - As such rebate claim is not admissible in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 as supported from the decisions of the Apex Court in M/s. ITC Ltd. v. CCE [2004 (9) TMI 103 - SUPREME COURT OF INDIA] and M/s. Paper Products v. CCE [1999 (8) TMI 70 - SUPREME COURT OF INDIA] that the simple and plain meaning of the wordings of statute are to be strictly adhered to. Duty paid without the authority of law cannot be treated as duty paid under the provision of Central Excise Act - Such paid amount to be treated as a voluntary deposit made by applicant with the Government – Assessee entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - Excess paid amount/duty is required to be returned to the respondent in the manner in which it was paid by him initially – Ordered to be re-credited in their Cenvat Credit Account - Rebate claims are rightly held inadmissible under Rule 18 of Central Excise Rules, 2002 read with Not. No. 19/2004-C.E. (N.T.), dated 6-9-2004. Decided against the Assessee.
|