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2015 (3) TMI 998 - CGOVT - Central ExciseDenial of rebate claim - Bar of limitation - failure to export the goods directly from the factory of manufacturer as prescribed in Board's Circular No.294/10/97-Cx dated 30.01.1997 - Held that:- On perusal of sample excise documents ARE-1, and Excise Invoices, it is noticed that in ARE-1 the destination is mentioned as name of vessel and there is a mention of relevant invoices. Further, in relevant invoices, there is mention of Vessel name, to whom the goods were supplied. They have also submitted copies of, lorry receipts [as evident from impugned Order-in-Original] to show that the goods were directly supplied from factory of manufacturer to port of export. Once, the goods found to exported directly from factory of manufacturer to port of export, the provisions of Board's Circular No. 294/10/97-Cx dated 30.01.1997, which is applicable to case where that goods exported otherwise than directly from a factory or warehouse, is not applicable to this case. Commissioner (Appeals) has examined all the relevant document and rightly held that goods were directed exported from factory. There is no dispute that duty was not paid on said exported goods. The customs endorsement on the original and duplicate copy of ARE-1 confirming export of said goods is not challenged by department. The applicant department has not bothered to send any reply till date even after lapse of a period more than one month. In this case, the respondent has contended that fuel tank capacities of Vessels MT Neverland and MT Maersk Progress were 2938 MT and 3475 Mt whereas quantities of FO supplied were only 370.08 MTs and 390.01 MTs: respectively. There is no reason to doubt the reasonableness of this quantity of fuel supplied to vessels. As such there is no merit in this objection of department. Regarding payment of interest for delayed payment of rebate claim Government notes that respondent though filed claim within one year but the complete claim alongwith requisite document as pointed out in deficiency memo were filed only on 18.4.11. So the interest is admissible only after a period of 3 months1rom the said date of 18.4.11. As per section 11BB the interest liability will arise only when the rebate claim complete in all respect is not decided within 3 months - Decided against Revenue.
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