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2012 (6) TMI 775 - CGOVT - Central ExciseDenial of rebate claim - respondents had not filed Bill of Export with the claims - Held that:- 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 - Rule 30 of SEZ Rules, 2006 prescribes for the procedure for procurements from the Domestic Tariff Area. As per sub-rule (1) of the said Rule 30 of SEZ Rules, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-1. - Customs Officer at SEZ has certified on the ARE-I that goods have been admitted in full in the SEZ. Therefore receipt of goods in SEZ is not disputed. The fundamental condition for granting rebate of duty paid on exported goods is that duty paid goods are exported. The said fact is not in dispute in this case. The substantial benefit of rebate claims cannot be denied for only lapse of not filing Bill of Export which is a procedural lapse of technical nature - Decision in the case of UOI v. Suksha International [1989 (1) TMI 316 - SUPREME COURT] - rebate claim is rightly held admissible in this case by Commissioner (Appeals). - Decided in favour of assessee.
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