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2011 (2) TMI 704 - CGOVT - Central ExciseRebate of duty on exports - Asstt. Commissioner held that the rebate claims were filed under Rule 18 of Central Excise Rules, 2002 and in view of Rule 14 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, no rebate claim shall be granted under Rule 18 of the Central Excise Rules, 2002 as the applicants were paying duty on notified goods under Notification No. 42/2008-C.E - Held that:- The Notification No. 32/2008 has been issued under Rule 18 of the Central Excise Rules, 2002 under which rebate duty can be allowed subject to Condition mentioned therein. So the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise Rules, 2002 does not sustain, rebate claims are admissible to the applicant in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 32/2008-C.E. subject to verification of duty paid on the exported goods as verified by the jurisdictional Central Excise Superintendent Export through merchant exporter - CBEC Circular No. 294/10-97-CX., dated 30-1-1997. - held that:- as per CBEC Circular, Condition of direct export from the factory of manufacture or warehouse is condonable. - rebate/drawback etc. are export-oriented schemes and unduly restricted and technical interpretation of procedure etc. is to be avoided in order not to defeat the very purpose of such schemes which serve as export incentive to boost export and earn foreign exchange and in case the substantive fact of export having been made is not in doubt, a liberal interpretation is to be given in case of any technical breaches.
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