Home Case Index All Cases Customs Customs + CGOVT Customs - 2011 (1) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 523 - CGOVT - CustomsRefund - Advance license - Notification No. 21/2004-C.E. (N.T.), dated 6-9-04 or Notification No. 93/2004-Cus dated 10-9-04 - since the applicant has exported the goods under Advance Licence and as per the condition of the Advance Licence mentioned above, the applicant is not entitled for rebate claim of duty paid on inputs used in the manufacture of finished goods under Rule 18 of Central Excise Rules, 2002 and hence the sanction of the rebate claim is erroneous and is required to be recovered from the respondents - In the instant case, the respondent in addition to material imported under Advance Licence had also procured various input material used in the exported goods locally and claimed rebate of duty paid on inputs - Government herein is in conformity with the views of Commissioner (Appeals) in this case that such benefit of rebate of duty paid on indigenous materials/inputs used in addition/alongwith impugned duty free material for the manufacture of resultant product exported in discharge of export obligation as per condition of para (v) of the Notification No. 93/2004-Cus., dated 10-9-04, is not admissible to applicants - Application is rejected
|