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2020 (1) TMI 540 - CESTAT KOLKATAEligibility of exporting the goods of their 100% Export Oriented Units on payment of duty - Rebate claim - HELD THAT:- It is on record that the appellant has withdrawn their refund claim and made a request in writing to the Departmental officer to permit the re-credit of cenvat credit availed for the discharge of central excise duty while exporting the goods. This request was turned down by the Department as is evident from the letter dated 27.07.2009. There is no dispute regarding viability of duty free export by 100% EOU in terms of Notification No. 24/2003. As the appellant has paid the duty, which ought to have not been paid, there is no reason that the refund thereof byway of recredit in cenvat account can be stopped by the Department. Denial of rebate by the appellant as merchant exporter - HELD THAT:- The export goods have been purchased on payment of duty to the supplier of the goods, and therefore, the appellant is legally permitted to avail rebate on the export product to the extent of Central Excise Duty paid. The violation at the end of supplier of the goods is not within control of the appellant. The Department has not objected the payment of duty at the time of their clearance from the supplier’s factory. In fact has suffer central excise duty at the declared value - The appellant has not taken anything other than the duty paid at the time of procurement of raw-material as cenvat credit, which after processing has been exported by a value addition at the end of appellant. Therefore, the appellant is rightly entitled to claim the rebate of the central excise duty paid at the time of their procurement from supplier/manufacturer - Also, customs department has not objected to the value declared by the appellant under the provisions of Customs Act at the time of export under Export Valuation Rule, 2007. The appellant is entitled for recredit/ refund of cenvat credit duty availed while exporting the goods through its 100% EOU and also the rebate as per declared violation for export made as merchant exporter - Appeal allowed - decided in favor of appellant.
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