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2013 (10) TMI 1309 - CGOVT - Central ExciseDenial of rebate claim - exemption granted under Section 5A(1A) of Central Excise Act, 1944 - 100% EOU - Held that:- Notification No. 24/2003-C.E., dated 31-3-2003 was issued under Section 5A(i) of Central Excise Act, 1944. The goods manufactured by 100% EOU and cleared for export are exempted from whole of duty unconditionally. Therefore in view of provisions of sub-section (1A) of Section 5A, the applicant manufacturer has no option to pay duty. Government notes that there is no condition for availing exemption from payment of duty on goods cleared for exports. Normally the 100% EOU has to clear goods for exports as per the EOU scheme. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub-section (1A) of Section 5A(1) are applicable and no duty was required to be paid on such export goods. As such rebate claims were rightly held by Commissioner (Appeals) to be inadmissible in terms of Rule 18 of Central Excise Rules, 2002. As such the excess paid amount/duty is required to be returned to the respondent in the manner in which it was paid by him initially. - Therefore, the original authority is directed to allow re-credit in Cenvat credit account of said amount. - Decided partly in favour of assessee.
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