Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (2) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 672 - CGOVT - Central ExciseDenial of rebate claim - payment of duty at higher rate - Denial on the ground that duty was required to be paid @ 8% and not at 10% on 24-2-2009 - Held that:- export goods shall be assessed to duty in the same manner as the goods cleared for home consumption are assessed. Further the classification and rate of duty should be as stated in Schedule of Central Excise Tariff Act, 1985 read with any exemption notification and/or Central Excise Rules, 2002. These C.B.E. & C. Instructions clearly stipulate that applicable effective rate of duty will be as per the exemption notification. The said instruction is issued specifically with respect to sanctioning rebate claim of duty paid on exported goods and therefore assessee has to pay the effective rate of duty and claim rebate accordingly. Provision of Notifn. No. 19/2004-C.E. (N.T.), dated 6-9-2004 will prevail over the C.B.E. & C. Circular dated 3-2-2000. Further, the notification issued under Rule 18 of Central Excise Rules, 2002, prescribes the conditions, limitations and procedure to be followed for claiming as well as sanctioning rebate claims of duty paid on exported goods. The satisfaction of rebate sanctioning authority requires that rebate claim as per the relevant statutory provisions is to be in order. He does not have the mandate to sanction claim of obviously excess paid duty. Therefore, the circular of 2000 as relied upon by respondents cannot supersede the provisions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Duty was required to be paid @ 8% on said goods on 24-2-2009, and rebate is admissible of duty paid @ 8% only under Rule 18 of Central Excise Rules, 2002 read with Notifn. No. 19/2004-C.E. (N.T.), dated 6-9-2004. Any plea of ignorance of law cannot be admitted as legal and proper. - Decided against assessee.
|