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2012 (6) TMI 777 - CGOVT - Central ExciseDenial of rebate claim - whether the rebate ”Duties” actually paid at the time of de-bonding of a 100% EOU Unit on the goods exported by applicant can be granted under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/04-C.E. (N.T.), dated 6-9-2004 - Held that:- When statutory provisions of Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 are read in proper perspective along with instructions contained in Chapter 8 (Para 8.4) of C.B.E. & C.’s Excise Manual of Supplementary Instructions then it becomes clear that rebate of only that much amount of Central Excise Duty is admissible as indicated in the respective ARE-1s and is (actually) paid at the time of clearance of impugned export goods which are to be exported within six months of the date of such clearances unless specific extension/permission is granted by the jurisdictional Commissioner. All the rebate claims under reference are to be considered within the ambit and scope of above said provisions of law. In this case matter, Government is in conformity with the views of lower authority and Commissioner (Appeals) that because the duties paid at the time of de-bonding were duties of nature of Customs Duty including CVD, the applicant could have made a Drawback claim under Section 75 of the Customs Act, 1962 in terms of relevant Customs and Central Excise Duties Drawback Rules, 1995. Plain reading of statutory provisions of Acts/Rules as clarified vide relevant Notification/C.B.E. & C. Circulars are strictly bindings on the authorities constituted and working under those statute, finds the impugned orders-in-appeal as perfectly legal and proper and same are therefore upheld. - Decided against Revenue.
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