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2014 (9) TMI 188 - HC - Central ExciseRebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - exports desk diaries through merchant exporter against form C.T.-I without payment of duty - Government (revisionary authority) while rejected the claim was of considered opinion that is the instant case goods were exported under the provisions of Rule 19 of Central Excise Rules, 2002 and therefore the benefit of rebate claim under Rule 18 ibid is not admissible in this case - Held that:- Whilst facially the DEPB Scheme and particularly Para 4.1 might be suggestive of the intent to confer the benefit only to exporters to use imported inputs, the larger intention of giving the benefit of duty drawback so as to level the ultimate amended cost of export products in the international market cannot be lost sight of. This is what weighed with the Bombay High Court in Indorama Textiles Ltd. [2006 (5) TMI 8 - HIGH COURT OF JUDICATURE (BOMBAY)], which supported its reasoning by the language adopted in Rule 18 which specifically talks of ‘rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods’. In order to consider the purport of Rule 18 of the 2002 Rules, Notification Nos. 19/2004 and 21/2004, dated 6-9-2004 issued by the Central Government are relevant. These two notifications are issued in exercise of power conferred by Rule 18 of the 2002 Rules for grant of rebate of duty on the excisable goods exported as well as grant of rebate of duty paid on the materials used in the manufacture or processing of such excisable goods respectively. These two notifications pertain to grant of rebate of duty paid on two different items. If the assessee is entitled to get rebate of duty paid on both the items, there was no necessity for the Central Government to issue two separate notifications requiring assessee to claim rebate separately on the duty paid on excisable goods and on inputs - Rebate claim allowed - Decided in favor of assessee.
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