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2013 (11) TMI 1523 - CGOVT - Central ExciseDenial of rebate claim - 4% SAD is not specified as duty which is eligible for rebate claim under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 - Held that:- SAD is levied on imported goods to counter balance the sales tax, value added tax, local tax, etc., which cannot be considered as duty of excise for being eligible for rebate benefit. Further, SAD collected under Section 3(5) is not classified as a duty in list of duties provided in Explanation-1 of the Notification No. 21/2004-C.E. (N.T.). Hence, such payment of SAD is not eligible for rebate claim in terms of the provisions of Notification 21/2004-C.E. (N.T.), dated 6-9-2004 - The clause (i) of said explanation covers the Additional Duty of Customs levied under Section 3 of CTA. This entry cannot be construed to include Special Additional duty especially when it is levied to counter balance sales tax, VAT, local tax, etc. The final export product is an exempted product and applicant has paid no excess duty while clearing goods for export and therefore there is no question of allowing re-credit in Cenvat credit account of any voluntary paid amount - Commissioner (Appeals) has rightly upheld the rejection of rebate claim - Decided against assessee.
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