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2013 (2) TMI 57 - CGOVT - Central ExciseCircular No. 29/2006-Cus – Whether supply from DTA to SEZ are eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 without Bill of Export – Assessee had supplied goods to SEZ unit - filed claims of rebate under Rule 18 of the Central Excise Rules, 2002 - Not filed Bill of Export with the claims – Held that :- As per Para (5) of Board’s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SEZ shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon - As per sub-rule (1) of the said Rule 30 of SEZ Rules, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-1 - Meaning of export entitlement as given in sub-rule (3) of SEZ Rules, 2006 should be read with sub-rule (5) of the said Rule. In terms of sub-rule (5) of the said Rule, 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 - Rebate on export of duty paid goods under Rule 18 of Central Excise Rules, 2008 is admissible. Further movement of goods manufactured in DTA units to SEZ shall be under bills of export and ARE-1 only in cases where exporter avails export entitlements. In this case there is no dispute about the fact that the respondents have not availed any export entitlement with respect of the goods exported by them to a unit in SEZ as involved in the present case - Since the assessee were not required to file a Shipping Bill, non- production of a copy of the Shipping Bill along with the rebate claim under Rule 18 of Central Excise Rules, 2002, certainly cannot be made a pretext to reject the legitimate claim – Rebate claim allowed – Against the revenue.
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