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2012 (12) TMI 968 - CGOVT - Central ExciseDenial of rebate claim - applicant exported the goods after more than 2 years from the date on which the goods were cleared from factory - failure to obtain the extension from Jurisdictional Commissioner - Held that:- applicant initially exported the goods covered vide 8 AR4/ARE’s of year pertaining to 1998 and 2000 under bond without payment of duty. However, they failed to export the goods within stipulated time/extended time and paid duty applicable on such goods vide TR-6 challan dated 22-6-2000 and also vide entry in RG 23 Pt. II dated 22-6-2000. Subsequently, in 2003, after receiving fresh export orders, they cleared the goods. The applicant filed rebate claim of duty paid by them vide abovesaid TR-6 challan and entry in RG 23 Pt. II, both dated 22-6-2000. Government finds that the said duty was paid by the applicant for the reasons of failure to export the goods under Bond. It cannot be claimed as rebate under Rule 18 of Central Excise Rules, 2002. However, applicant exported the goods subsequently and is claiming rebate. Goods are exported after lapse of 6 months period from the date of clearance of goods for export from factory. Applicant has not produced any valid permission from the competent authority to export said goods after 6 months. The applicant has violated the provisions of Condition 2(b) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and failed to make compliance of said mandatory condition. Therefore, the rebate claim is not admissible to the applicants under Rule 18 of Central Excise Rules, 2002 r/w Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Decided against assessee.
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