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2019 (11) TMI 1510 - CGOVT - Central ExciseRebate claim - import of raw material without payment of Customs duty - export of goods in discharge of export obligation against advance license in terms of N/N. 96/2009-Cus., dated 11-9-2009 - rebate rejected on the ground that the said notification grants exemption from Customs duty on the procurement of inputs subsequent to export of finished goods under bond. HELD THAT:- The importer is not required to furnish a bond in respect of subsequent imports in case export goods are not cleared under Rule 18 of Central Excise Rules, 2002. It is observed that the interpretation of the respondent that an assessee who has been issued Advance Authorisation license under Notification No. 96/2009-Customs, dated 11-9-2009 cannot export goods on payment of duty and subsequently claim rebate under Rule 18 of Central Excise Rules, 2002 is erroneous. As per the judgment CESTAT in INDORAMA SYNTHETICS (I) LTD. VERSUS COMMR. OF C. EX. & CUS., NAGPUR [2014 (1) TMI 968 - CESTAT MUMBAI] drew parity with the advance license holders under Notification No. 93/2004-Customs, dated 10-9-2004 wherein there was no such condition and granted relief to the assessees on the premise that advance license holders on annual basis cannot be put to disadvantage in comparison to holders of advance license on consignment basis. Since there is no bar to claim rebate under Rule 18 of Central Excise Rules, 2002 in respect of exports cleared on payment of duty under Notification No. 96/2009-Customs, dated 11-9-2009, Government allows the impugned six rebates claims cumulatively amounting to ₹ 92,04,840/- to the applicant - revision application allowed.
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