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2012 (6) TMI 774 - CGOVT - Central ExciseDenial of rebate claim - non-submission of some documents - failure to submit copies of relevant Bills of Export by the applicant - Commissioner (Appeals) allowed all the rebate claims on merit subject to factual verification by the original authority regarding genuineness of documents and endorsements on ARE-1 filed by party - Held that:- Commissioner (Appeals) has dealt with in details in respect of two Orders-in-Original and allowed the rebate to respondent. Government concurs with the findings of Commissioner (Appeals) and directs the original authority to allow the rebate claims after carrying out verification as mentioned in Order-in-Appeal in respect of said two rebate claims. In terms of Para (5) of Board’s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SEZ shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon - In terms of sub-rule (5) of the Rule 30 of SEZ Rules, 2006, Bill of Export should be filed under the claim of drawback or DEPB, Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. Government further observes that Customs Officer of SEZ Unit has endorsed on ARE-1 that the goods have been duly received by them. As the duty paid nature of goods and supply the same to SEZ is not under dispute, the rebate on export of duty paid goods under Rule 18 of Central Excise Rules, 2008 is admissible, subject to verification from ARE-1 forms that goods were received in SEZ. Government also notes that, now, the applicant has now submitted copies of relevant BRCs which also proves that impugned goods were exported. - Decided against Revenue.
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