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2013 (1) TMI 636 - GOVERNMENT OF INDIARule 18 of CER 2002 – Rebate of duty – Whether rebate should be allowed, where goods are not cleared form the factory gate at the time of clearance for export – Assesse filed rebate claims of duty paid on tea and packaging materials used in the blending/processing of Indian Black Tea exported – Adjudicating authority sanctioned the rebate claim on the quantity of tea which was purchased from market but did not consider part quantity of tea which was purchased from the tea gardens who were availing benefit of Area Based Exemption Notification No. 33/99-C.E. (N.T.) – Held that:- Assesse have followed the procedure laid down in Notification No. 21/2004-C.E. (N.T.), Notification No. 41/2001-C.E. (N.T.), and Part VI of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions . Moreover assessee had procured tea for further processing direct from manufacturer/gardener on valid duty paying documents and had also obtained permission to process/export the tea, in terms of Notification No. 41/2001-C.E. (N.T.) – Part VI of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned – Govt. therefore sets aside the impugned order-in-appeal – Revision application succeeded – Decided against the revenue.
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