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2013 (2) TMI 670 - GOVERNMENT OF INDIADenial of rebate claim - biscuits cleared for export on payment of duty were exempted vide notification 3/2007-C.E., dated 3-5-2007 - Commissioner (Appeals) has allowed the rebate claim mainly on the ground that Notifn. No. 3/2006-C.E. as amended is applicable only for goods cleared for home consumption and since there is no requirement of fixing Retail Sale Price or MRP on export goods, so the export goods go out of the said notification and duty was required to be paid on transaction value determined under Section 4 of CEA, 1944 - Held that:- exported goods fall under entry above 18A and attract NIL rate of duty unconditionally. The said goods are being cleared for home consumption at Nil rate of duty. The exemption is related to value of goods and there is no condition of printing such value on packages for availing exemption. The respondent has not disputed that factual position about said value/RSP of the goods. As such, Commissioner (Appeals) has erred in holding that said exported goods are not exempted from duty under Sr. No. 18A of notification. Notification (Sr. No. 18A) is very much applicable to the said goods cleared for export as there is no condition in the notification regarding printing RSP on packages. As per Section 5A(1A) of the Central Excise Act, 1944 where goods are exempted from payment of whole of duty unconditionally, there is no option to pay duty and the exemption has to be availed. So, in these cases, no duty was required to be paid. - . As such export goods are not duty paid and rebate claim are not admissible under Rule 18 of CER, 2002 read with Notifn. No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Decided in favour of Revenue.
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