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2014 (12) TMI 28 - CGOVT - Central ExciseClaim of rebate on inputs - Polyster cotton blended yarn - non compliance of procedure of Notification 21/2004-C.E. (N.T.), dated 6-9-2004 - Exemption under Notification No. 30/2004-C.E., dated 9-7-2004 - Held that:- The said ARE-1 forms were endorsed with remark read as “Export under NIL Rate of duty vide Notification No. 30/2004-C.E., dated 9-7-2004. After exporting goods in Jan. & Feb., 2011, they realized that they were entitled for refund of duty paid on inputs viz., polyster staple fibre, and they were required to follow the procedure laid down under Notification 21/2004-C.E. (N.T.), dated 6-9-2004. The said rebate claims filed by applicant on 6-5-2011, 6-6-2011 and 21-6-2011 were rejected by original authority for non-compliance of the provisions of Notification 21/2004-C.E. (N.T.), dated 6-9-2004. Commissioner (Appeals) upheld the said order. Government notes that substantial condition for claiming input rebate is that paid inputs are used in the manufacturing of exported goods. The lower authorities have not discussed anything about use of duty paid materials in the manufacture of exported goods. Applicant claimed that they had submitted documentary evidences along with rebate claims to prove the use of duty paid materials i.e. polyster staple fibre in the manufacturing of exported goods. Applicant has now submitted copies of documents mentioned on Exhibit-1, 2 and 3 of this revision application, which are claimed as duty paying documents. The fundamental condition for granting input rebate claim is that duty paid inputs are used in the manufacture of exported goods. So, the original authority is required to conduct verification from the original records to ensure the compliance of above said condition of Rule 18 of the Central Excise Rules, 2002 read Notification 21/2004-C.E. (N.T.), dated 6-9-2004. As such case is required to be remanded for fresh consideration - Matter remanded back - Decided in favour of assessee.
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