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2014 (9) TMI 224 - RAJASTHAN HIGH COURTDenial of rebate claim - 100% EOU - Export initially sanctioned by the original authority - department contends that the petitioner, being a 100% EOU, was not required to export the goods on payment of duty in terms of absolute exemption provided under the notification No.24/2003-CE dt. 31/03/2003 and hence, the petitioner is not liable for rebate claims - Held that:- In view of notification No.24/2003-CE dt. 31/03/2003 and Sec. 5A(i) of the Act of 1944, the exempted goods manufactured by 100% EOU and cleared from export from whole of duty unconditionally. Therefore, in view of the provisions of sub-sec. (1A) of Sec. 5A, the petitioner/manufacturer was not liable to pay any duty. In our view, there is no condition for availing exemption from payment of duty of goods cleared for exports. The 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA with prior permission of the Development Commissioner and since no prior permission of Commissioner was sought, therefore, the revisional authority has correctly come to this conclusion. Since there is no condition in the notification for availing exemption of goods manufactured by 100% EOU and cleared for export, the provision of sub-sec. (1A) of Sec. 5A(1), are applicable and no duty was required to be paid on such exported goods. Rebate claimed is not admissible in terms of Rule 18 of the Central Excise Rules, 2002 read with notification No.19/2004 -CE(NT) dated 06/09/2004 - Decided against assessee.
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