TMI Blog2012 (10) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under this rule. Central Government has issued Notification No. 19/2004-C.E. (N.T.) which prescribes conditions subject to which rebate is to be granted in terms of Rule 18 of Central Excise Rules, 2002 and there is no dispute that the exports under rebate claim had been made in terms of the procedure prescribed in this notification. On going through this notification, we find that there is no absolutely no condition providing that grant of rebate is subject to realization of the export proceeds. Moreover, we also find that it is not the department case that export proceeds have not been received at all. The allegation is that export proceeds are less than the exports value declared by the appellant for which explanation given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te under Rule 18 of Central Excise Rules, 2002, confirmed the duty demand of Rs. 84,04,773/- along with interest . He also imposed penalty of Rs. 5000/- on the appellant. Against this order of Commissioner, this appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 3. Shri K.K. Gupta, Advocate, the ld. Counsel for the appellant, pleaded that rebate under Rule 18 of Central Excise Rules, 2002 is governed by Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004; that this notification prescribes the conditions and limitations subject to which rebate under Rule 18 is admissible; that in para 2 of the notification containing the condition and limitations, there is no condition regarding ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant, the rebate has been correctly denied. However, the ld. Jt. CDR failed to point out any relevant condition in the Notification No. 19/2004-C.E. (N.T.) or any other provision of law which disentitles the exporter from rebate on the ground of non-realisation of price of goods exported. 5. We have considered the rival submissions and perused the record. It is not the allegation of the Department that goods cleared from ICD for export were ultimately not exported out of India; or that the proof of export in form of transference copy of the shipping bill was not received. The Department s only objection is that full export proceeds have not been received. 6. Rebate of duty under Rule 18 of Central Excise Rules, 2002 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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