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2015 (3) TMI 823 - CGOVT - Central ExciseDenial of rebate claim - rebate claims were sanctioned of duty paid on value which was more than transaction value - Held that:- Rebate of duty paid on transaction value of goods determined under section 4 of Central Excise Act 1944 is admissible under rule 18 of Central Excise Rules 2002 read with Not. No. 19/04-CE(NT) dated 6.9.2004, Government had reiterated the findings of GOI [2005 (7) TMI 120 - GOVERNMENT OF INDIA] in the case of M/s Bhagirath Textiles wherein it was held that exporter is not liable to pay duty on CIF value of goods but duty is to be paid on transaction value determined under Section 4. - there cannot be any strict statutory relied upon citation which can be taken as guiding precedents because each one of above citation have different background of factual merits pertaining to manufacturers manufacturing goods of different sub-headings following different set of Notifications, choosing different beneficial schemes and changing thereof in between a given financial year thereby leading to arise of different question of law. Difference in AREs-1 value and FOB value given in the Shipping Bill is due to the difference in calculations only and the same cannot be attributed to freight & Insurance charges. Applicant has claimed that difference in ARE 1/FOB value is due to difference in foreign exchange rates adopted in the case of ARE-1 & Shipping Bills. In this regard Government observes that CBEC has clarified in Circular No. 510/06/2000-Cx dated 3.02.2000 that there is no question of requantifying the amount of rebate by applying some other rate of exchange prevalent of subsequent the date on which the duty was paid. From this, it is quite clear that the rebate amount need not be changed if the difference in both values is due to difference in exchange rate subject to condition that value represents transaction value - Commissioner (Appeals) has erred in setting aside the sanction of entire rebate claims. As such, the sanction of impugned rebate claim excluding the disputed amount of ₹ 55661/- and ₹ 1975/- is upheld and impugned orders-in-original are restored to this extent. The impugned order-in-appeal is also modified to this extent. The matter is required to be remanded back to original authority to decide afresh the rebate claims to the extent of disputed amounts of ₹ 55661/- and ₹ 1975/- only. - Decided in favour of appellants.
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