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2013 (11) TMI 376 - CGOVT - Central ExciseRebate claims – Final product i.e Nylon Fishnet twine exported and exempted under Notification No. 30/2004 – Non-compliance of Procedure prescribed under Rule 18 of Central Exise Rules, 2002 r.w. Notification No. 21/2004 – Assessee claimed the rebate of excise duty paid on excisable goods used in the manufacture of goods exported – Held that:- Benefit of rebate should not be denied on technical grounds – Relying upon UOI v. Suksha International & Nutan Gems & Anr. [1989 (1) TMI 316 - SUPREME COURT ] - Original authority has observed/admitted the payment of duty on raw materials and export of goods manufactured - There are only procedural violation of not following the procedure laid down in Notification No. 21/2004 - Government notes that goods were cleared under ARE-2 form - assessee contended that input-output ratio is as per Standard Input-Output Norm of EXIM Policy - CBEC Manual of Supplementary Instructions, Chapter 8 has clarified that for sake of convenience and transparency, input-output norms under Export-Import policy may be accepted unless there are specific reasons for variation. substantial benefit of rebate should not be denied for procedural infractions - thus input rebate claim is admissible in respect of duty paid on materials used in the manufacture of goods exported, subject to the condition that input-output ratio does not exceed the SION Norms and there are no other reason for variation - The original authority is directed to sanction the said input rebate claim subject to compliance of conditions – Decided in favour of Applicant.
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