Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2014 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 29 - CGOVT - Central ExciseRebate claim - Notification No. 4/2009-C.E., dated 24-1-2009 - Rate of duty - effective rate of Central Excise duty was reduced from 10% to 8%. - Held that:- On perusal of records, Government observes that in the instant case respondent exporter paid duty @ 10% in respect of excisable goods cleared for export vide ARE-1 No. 86, dated 24-2-2009, whereas the effective rate duty on said goods on the said date was 8% vide Notification No. 4/2009-C.E., dated 24-2-2009. Department has contended that respondent was required to pay duty @ 8% on 24-2-2009 and excess paid duty cannot be rebated under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - notification issued under Rule 18 of Central Excise Rules, 2002, prescribes the conditions, limitations and procedure to be following for claiming as well as sanctioning rebate claims of duty paid on exported goods. The satisfaction of rebate sanctioning authority requires that rebate claim as per the relevant statutory provisions is to be in order. He does not have the mandate to sanction claim of obviously excess paid duty and then initiate proceeding for recovery of the erroneously paid rebate claim. Therefore, the circular of 2000 as relied upon by applicant cannot supersede the provisions of Notification No. 19/2004-C.E.(N.T.). Adjudicating authority has rightly held in his findings that rebate of duty paid @ 8% in terms Not. No. 04/2009-C.E., dated 24-2-2009 is rebatable under Rule 18 but erred in sanctioning the total amount. Government holds that rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% in terms of Not. No. 4/2009-C.E., dated 24-2-2009 and part rebate claim of ₹ 60,061/- erroneously sanctioned is recoverable along with applicable interest. Government directs the respondent party to repay in cash the erroneously sanctioned amount of ₹ 60,061/- along with applicable interest to the department and thereafter department may allow the re-credit of said amount in their cenvat credit account in the light of above said judgment of Hon’ble High Court of Punjab & Haryana [2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT]. Government sets aside the impugned order-in-appeal and modifies the impugned order-in-original to this extent - Decided in favor of revenue.
|