Home Case Index All Cases Central Excise Central Excise + Commissioner Central Excise - 2013 (9) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 727 - Commissioner - Central ExciseRebate Claim under Rule 18 of the CE Rules 2002 - whether process of repacking is a manufacturing activity - Mosquito Repellant Liquid - Whether denial of rebate of duty paid on the goods exported was correct - Held that:- The goods were exported as combi-packs - Section 2(f)(iii) states that manufacture includes any process in relation to the goods specified in third schedule involves packing - There was force in the appellant’s argument that as the said goods were repacked in combi-packs, it amounts to manufacture and they were eligible for rebate - Moreover, in the case of Om Sons Cookware P. Ltd. [2011 (1) TMI 814 - GOVERNMENT OF INDIA ] Rebate/drawback were Export Oriented Schemes and unduly restricted and technical interpretation of procedure to be avoided - Liberal interpretation should be given when substantive fact of export was not doubted - Further, it was policy of the Government that the domestic duty shall not be exported - In short, whatever duty was paid by the exporter had to be paid back so as to encourage them - the appellant was eligible for rebate – order set aside 0 Decided in favour of Assessee.
|