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2013 (6) TMI 686 - CGOVT - Central ExciseDenial of rebate claim - excisable goods not exported after payment of duty directly from a factory or warehouse as stipulated in Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Held that:- neither payment of duty nor export of such duty-paid goods is disputed - The applicant having cleared the goods from M/s. Bagmane on Loan License basis does not cease to be manufacture. Further, the goods were stored in warehouse at Bhiwandi, Mumbai which is a registered warehouse of the applicant under Rule 9 of the Central Excise Rules, 2002. Hence, the goods were exported from registered warehouse. Further, there is no dispute regarding export of duty-paid goods. Hence, substantial condition of the notification stands complied with. Commissioner (Appeals) has also taken another ground to reject this rebate claim that applicant did not submit copy of Mate Receipt and BRC. Applicant has submitted copies of both the documents. The copy of BRC is for Shipping Bill No. 724498, dated 9-4-2009 and IUV No. AG10/Exp/002/09-10, dated 3-4-2009. Under such circumstance, Government is of opinion that the substantial condition of Rule 18 has been complied with and, rebate claim cannot be rejected. The goods were cleared from factory under Central Excise supervision and ARE-1 is signed by the both the partner. There is endorsement of Central Excise as well as Customs on reverse of ARE-1 stating that goods have been exported vide said Shipping Bill. - rebate claim should not be denied for procedural infraction. - Decided in favour of assessee.
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