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2013 (11) TMI 430 - CGOVT - Central ExciseRebate claim - Rule 18 - Valuation of export goods – inclusion of freight and insurance beyond the port of export for the purpose of rebate - Held that:- place of removal cannot be beyond the port of export - So the transportation cost, at the most up to port of export (the place of removal) can be included in the value. - decided against the assessee. Rebate claim on export of free samples - Held that:- Applicant contended that rebate of duty paid cannot be denied on the goods supplied free as samples - The free sample has no value as they are shown free in the Shipping Bills - As per Condition 2(e) of Notification No. 19/2004-C.E. if the market price of the excisable goods at the time of exportation is less than amount of rebate claimed, the rebate will not be admissible since the goods are free and therefore rebate on such goods is rightly denied under Rule 18 of Central Excise Rules, read with Notification 19/2004. Rebate / Refund of excess amount paid as duty by including freight and insurance beyond - Held that:- The adjudicating authority has held that excess paid duty i.e. duty paid on part of value exceeding transaction value is to be treated a voluntary deposit with Government and same is to be returned in the Cenvat Credit account from which said duty was paid. Adjudicating authority has directed the applicant to approach jurisdictional authorities for allowing re-credit in their Cenvat Credit account. In this regard, Government directs the jurisdictional Central Excise authorities to allow the re-credit of said excess paid amount in their Cenvat Credit account. Interest on delayed payment u/s 11BB of Central Excise Act,1944 – Held that:- On delayed payment of refund claims interest is paid under Section 11BB of the Central Excise Act, 1944 after the expiry of three months of the date of receipt of application for rebate in the Divisional offices in terms of Section 11BB – Following M/s. Ranbaxy Laboratories Ltd. v. UOI [2011 (10) TMI 16 - Supreme Court of India] - liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the period from the date on which order of refund is made – In case of delayed refunds, the applicants are entitled for interest payment under Section 11BB. - Decided partly in favor of assessee.
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