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2013 (2) TMI 56 - Commissioner - Central ExciseRebate of Excise duty - Rebate of excise duty suffered at raw material stage – Appellant had filed one rebate claim for the raw materials used in the manufacture of final product exported which is exempted from payment of duty vide Notification No. 30/2004 C.E., dated 9-7-2004 - Held that:- 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.- In Suksha International v. UOI [ 1899 (1) TMI 3 S.C.] it has beenobserved that an interpretation unduly restricting the scope of beneficial provision is to be avoided. Further appellant had submitted a letter to the jurisdictional Deputy Commissioner of C.Ex. seeking permission for availing the rebate of duty paid on excisable goods used in the export product in incorporating therein the input-output ratio as 1:02:01 as per the Standard Input Output Norms (SION) prescribed in Foreign Trade Policy - All relevant documents like ARE-2, export invoice, Shipping Bill, Bill of lading & Invoices evidencing payment of Central Excise Duty on Nylon yarn used in the manufacture of Filament Twines that were exported were submitted - Appellant is entitled for rebate of duty claimed vide ARE-2 No. 02/2008-2009, dated 28-5-2008 - allow the appeal – In favour of assessee.
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