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2013 (3) TMI 598 - CGOVT - Central ExciseDenial of rebate claim - value of goods exported under claim of rebate was abnormally high as compared to same goods clear under LUT/Bond and also to their sister concern - Held that:- W.e.f. 1-7-2000, the concept of transaction value was introduced for valuation of goods under Central Excise Act. Though the C.B.E. & C. Circular 203/37/96-CX., dated 26-4-1996 was issued when transaction value concept was not introduced yet the said circular clearly states that AR-4 value of excisable goods should be determined under Section 4 of Central Excise Act, 1944 which is required to be mentioned on the Central Excise invoices. - ARE-1 value is to be the value of excisable goods determined under Section 4 of Central Excise Act, 1944 i.e. the transaction value as defined in Section 4(3)(d) of Central Excise Act. C.B.E. & C. has further reiterated in its subsequent Circular No. 510/06/2000-CX., dated 3-2-2000 that as clarified in circular dated 26-4-1996 the AR-4 value is to be determined under Section 4 of Central Excise Act, 1944 and this value is relevant for the purpose of Rule 12 and 13 of Central Excise Rules. The AR-4 and Rule 12/13 are now replaced by ARE-1 and Rule 18/19 of Central Excise Rules, 2002. It has been stipulated in the notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and the C.B.E. & C. Circular No. 510/06/2000-CX., dated 3-2-2000 that rebate of whole of duty paid on all excisable goods will be granted. Here also the whole duty of excise would mean the duty payable under the provisions of Central Excise Act. - No infirmity in impugned order - Decided against assessee.
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