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2012 (10) TMI 581 - CGOVT - Central ExciseRebate claim – Duty paid on the Polyester Staple Fibre manufactured and cleared for export from their factory - rebate claims applications under the provisions of Notification No. 19/2004-C.E. (N.T.), - claims were returned back to applicant under letter/deficiency memo to get certificate from Port authorities as Customs seal mentioned in Shipping Bill was found missing on Bill of Lading/Mate Receipt or as an alternative to furnish an undertaking to the effect of submitting the respective Bank Realization Certificate – Held that:- Rebate claims were filed alongwith all the requisite documents. The enquiry made by department from the Customs at port of export regarding genuineness of Bill of Lading/Mate Receipt cannot be a reason of delaying the sanction of rebate claim - no specified document which was not submitted by applicant - claims were required to be sanctioned within 3 months as all the requisite documents were submitted by exporter alongwith rebate claims - interest is admissible and payable to the applicant in terms of Section 11BB of Central Excise Act, 1944.
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