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2013 (11) TMI 378 - CGOVT - Central ExciseRebate claim – Assessee filed rebate claims by preparing Central Excise invoices and debiting excise duty in their Cenvat credit accounts for export of goods manufactured at their other units - Claims rejected u/s 11B read with Rules 4 and 18 of Central Excise Rules, 2002 and Notification No. 19/2004 - Duty paid from accumulated Cenvat credit for the goods manufactured and exported by other unit cannot treated as duty paid in terms of Central Excise Law – Held that:- The availment and utilization of accumulated Cenvat credit of one unit against payment of duty liability of another unit cannot said to be proper payment of duty - the applicants had option to clear goods without payment of duty under Rule 19 of Central Excise Rules, 2002 instead of Rule 18 of the said Rules - No duty was paid on the exported goods in the factory of their manufacture - The duty said to be paid by applicant at their Neelambur Unit by issuing Central Excise invoice for goods manufactured and exported from other units cannot be treated as duty paid on the exported goods. The fundamental condition for determining admissibility of rebate claim is that duty paid goods are exported out of India - the duty paid nature of goods is not established - Thus rebate claim are not admissible under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004 - the rebate claims are rightly rejected by the lower authorities - Applicant’s Neelambur Unit has not manufactured the goods - thus the payment of duty by debiting their cenvat credit account has become an excess payment which has to be treated as voluntary deposit with Government - There is no authority to retain excess paid amount - excess paid amount may be allowed to be recredited in their Cenvat credit account – Order partially modified – Decided partly in favour of Assessee.
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