Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2012 (5) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 428 - CGOVT - Central ExciseRevision Application - rebate claim – Held that:- Bill of Export should be filed under the claim of drawback or DEPB. Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. Government further observes that Custom Officer of SEZ Unit has endorsed on ARE-1 that the goods have been duly received by them. As the duty paid nature of goods and supply the same to SEZ is not under dispute, the rebate on export of duty paid goods under Rule 18 of Central Excise Rules, 2002 is admissible. Commissioner (Appeals) has rightly allowed the rebate claim, revision application by revenue rejected
|