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2016 (11) TMI 316 - HC - Central ExciseRebate of excise duty - claim denied to petitioner only on the ground of non submission of bank realization certificate - Held that:- Rule 18 of the Central Excise Rules 2002 empowers the Central Government by a notification to grant a rebate of duty on excisable goods or on materials used in the manufacture or processing of such goods, where the goods are exported. The rebate under Rule 18 shall be subject to such conditions or limitations, if any, and the fulfilment of such procedure as may be specified in it. In the year 2005 and onwards the procedure as has been stated in clause 8.3 of the Excise Manual which has been quoted above does not contemplate of bank realization certificate. That being so, it was not justified on the part of respondent to deny claim of rebate on a ground not available in 2005 and onwards.
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