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2015 (1) TMI 943 - CGOVT - Central ExciseRebate claim - Section 54(1A) of Central Excise Act, 1944 absolute exemption was available to the applicant being a 100% EOU hence they had no option to, pay duty and claim rebate under Rule 18 of Central Excise Rules 2002 - Held that:- Notification No. 24/03-CE dated 31-03-2003 was issued under section 5A(i) of Central Excise Act 1944. The goods manufactured by 100% EOU and cleared for export are exempted from whole of duty unconditionally. Therefore in view of provisions of subsection (1A) of section 5A, the applicant manufacturer has no option to pay duty. Government notes that there is no condition for availing exemption from payment of duty on goods cleared for exports Normally the 100% EOU has to clear goods for exports as per the EOU scheme. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub section (IA) of section 5A(1) are applicable and no duty was required to be paid on such export goods - it is quite clear that the amount paid cannot be treated as duty paid and these rebate claim cannot be held admissible under rule 18 of Central Excise Rules 2002. - Following decision of M/s. Orchid Health Care (A division o Orchid Chemicals & Pharmaceuticals Ltd.) Versus Union of India and others [2013 (6) TMI 33 - MADRAS HIGH COURT] and assessee's own previous case - matter remanded back - Decided in favour of Revenue.
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