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2014 (3) TMI 1040 - CGOVT - Central ExciseRebate claim rejected - Held that:- Government notes that as per provisions of Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.), dated 6-7-2004 where any goods exported, the rebate of duty paid on excisable goods shall be granted subject to such conditions or limitation specified on the notification. In terms of condition (a) of said Notification, dated 6-9-2004 excisable goods shall be exported after payment of duty directly from a factory or warehouse except as otherwise permitted by C.B.E. & C. The Central Board of Excise and customs vide Circular No. 294/10/97-CX, dated 30-1-1997 relaxed the condition of direct export of goods from factory subject to compliance of procedure prescribed therein. The harmonious reading of these statutory provisions makes it clear that rebate shall be granted when excisable goods are exported after payment of duty. In this case it is on records that goods were exported without payment of duty. The fundamental condition for granting rebate claim is that duty paid goods are exported. In this case, this condition is not satisfied and therefore, rebate claim cannot be held admissible. Commissioner (Appeals) has erred in considering the adjustment of duty before filing of rebate claim as compliance of condition No. 2(a) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 r/w provision of Rule 18 of Central Excise Rules, 2002. In view of above said statutory position the said rebate claims of ₹ 91,34,616/- pertaining to ARE-1 Nos. 29/2009-10 and 30/2009-10 both, dated 17-3-2010 are not admissible to the respondents. - Decided against assessee
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