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2013 (8) TMI 575 - CGOVT - Central ExciseConditions of Notification No. 40/2001 and Notification No. 21/2004 – Classification of Goods under proper Heading - Rebate Claims - Assesse had filed applications for rebate claims of duty paid on said goods exported under Rule 18 of the Central Excise Rules, 2002 - Revenue was of the view that the assesse had not followed the conditions and the procedure as specified in the Notification No. 40/2001-C.E. (N.T.) & Notification No. 21/2004-C.E. (N.T.) - They had declared and exported the goods in the relevant Shipping Bills under Chapter Heading Nos. 2008 99 10 (RITC Code) whereas the chapter heading No. 2108.99 of Central Excise Tariff has been indicated in Central Excise Invoice issued by the manufacturer - Held that:- Rebate claim was rightly disallowed by lower authorities - Goods were being exempted no duty was required to be paid - the amount paid by assesse can be treated as payment of duty - Assesse deliberately choose not to export goods under bond - the rebate of duty under the provision of Rule 18 was eligible only if the duty of excise paid on excisable goods exported or the duty paid on the material used in manufacturing/processing of such goods - the amount paid by assesses was a voluntary deposit made by them on their own volition with the department and same was to be returned in the way it was initially paid - the amount paid by the assesses may be allowed to be re-credited in their Cenvat credit account. M/s. Nahar Industrial Enterprises Ltd. v. UOI [2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT] - Rebate/Refund - Mode of Payment - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Assessee not entitled for refund thereof in cash regardless of mode of payment of said higher excise duty - Petitioner was entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion refund by way of credit is appropriate – Order modified
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