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2015 (3) TMI 994 - CGOVT - Central ExciseDenial of partial rebate claim - applicant exporter was sanctioned rebate claims by the original authority to the extent of duty payable on F.O.B. value as shown in respective shipping bills, which has been taken as “transaction value in terms of provisions of Section 4(3)(c)(iii) of the Central Excise Act, 1944 - Held that:- original authority has found the FOB value declared in Shipping Bills as the transaction value in terms of Section 4 of Central Excise Act, 1944. He has given detailed findings which are upheld by Commissioner (Appeals) also. - As such the CIF value cannot be the value in terms of Section 4 of Central Excise Act, 1944. - The provisions contained in said Para 3(b)(ii) clearly stipulate that Assistant Commissioner of Central Excise/Deputy Commissioner of Central Excise having jurisdiction over factory of manufacture or the Maritime Commissioner of Central Excise if satisfied after scrutinizing the rebate claim that said claim is in order, he shall sanction the rebate either in whole or in part. The sanctioning of rebate claim in whole or in part will depend on admissibility of claim as per laid down parameters. So the provisions of Notification authorizes the Maritime Commissioner of Central Excise to sanction the rebate claim only to the extent it is admissible. The C.B.E. & C. Circular, dated 3-2-2000 was issued prior to the said Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. So the provision of Notification will prevail. Original rebate sanctioning authority has already examined the rebate claims in the manner elaborated above. Further the Commissioner (Appeals) herein has also after due consideration of the same has upheld the sanction of said rebate claims upto the limit of duty payable on FOB value which was transaction value of goods in this case. Government finds itself in conformity with the findings in said orders. Government therefore upholds the impugned Order-in-Appeal being perfectly legal and proper. - Decided against assessee.
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