Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 882 - GOVERNMENT OF INDIADenial of refund claim - applicants have failed to produce the invoices issued by them to Khapri Depot to establish the duty payment - Held that:- In order to avail benefit of rebate under Rule 18 r/w Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 the applicant was required to comply with condition and procedure stipulated in the said Notification dated 6-9-2004. The original authority observed that the applicant failed to remove the goods by following ARE-I procedure under cover of ARE-1 as prescribed under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Since no ARE-I form was prepared/submitted for clearance of excisable goods for export. ARE-1 application is the basic essential document for export of duty paid goods under rebate claim. The Customs certification on these copies of ARE-1 proves the export of goods but in the absence of duly certified copies of ARE-1, rebate sanctioning authority has no chance to compare these documents with triplicate copy of ARE-1 as stipulated under above discussed provisions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and therefore he cannot satisfy himself of the correctness of the rebate claim. Hence, it cannot be established that excisable goods cleared from factory of manufacture on payment of duty has been exported. - due to non-compliance of ARE-1 procedure, non-submission of original/duplicate copy of ARE-1 duly endorsed by customs and non-submission of Central Excise Invoice issued by manufacturer the export of duty paid goods cannot be established. The compliance of said fundamental requirement is must for sanctioning the rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. As such the rebate claim is not admissible in this case under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - No infirmity in impugned order - Decided against assessee.
|