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2018 (8) TMI 1450 - CGOVT - Central ExciseRebate claim - Rule 18 of the Central Excise Rules, 2002, read with N/N. 19/2004-C.E. (N.T.), dated 6-9-2004 - bulk drugs exported out of India for Excise duty paid by the Principal Manufacturer - denial of rebate on the ground that the goods were not directly exported from the factory of the manufacturer as stipulated in the Notification - rejection also on the ground of time limitation. Held that:- It is absolutely clear that there is no dispute about the fact that the goods are not exported directly from the factory of the principal manufacturer or the factory of the applicant. Whereas, as per condition 2(a) of the Notification No. 19/2004, the rebate of the duty shall be available only if the goods are exported directly from the factory or warehouse except as otherwise permitted by the C.B.E. & C. by a general or special order - apart from the condition that the goods should be cleared directly from a factory or warehouse for the export thereof, the first and the foremost condition specified at Para 2(a) of N/N. 19/2004 is that the excisable goods must be exported after payment of duty and thus should be established that the goods exported are duty paid. The applicant has failed to establish that the duty paid goods cleared from the factory of the principal manufacturer have only been exported from their place in Gurugram - the rebate of duty in this case has not been rejected merely on the ground that the goods were not exported directly from the factory of the principal manufacturer, but it has also been rejected for the reason that the applicant has not been able to establish that the goods exported by them from a place other than the place of manufacture are the same which were originally cleared by the principal manufacturer from its factory on payment of central excise duty. Applicability of time limitation of one year to the rebate claims filed under Rule 18 and N/N. 19/2004 - The Government finds no legal force in this argument as for refunds and rebate of duty [under] Section 11B of the Central Excise Act is directly dealing statutory provision and it is clearly mandated therein that the application for refund of duty is to be filed with the Assistant/Deputy Commissioner of Central Excise before expiry of one year from the relevant date - by combined reading of both Section 11B [of Central Excise Act, 1944] and Rule 18 of Central Excise Rules, 2002 it cannot be contemplated that Rule 18 is independent from Section 11B of the Act. Since the time limitation of 1 year is expressly specified in Section 11B and as per this section refund includes rebate of duty, the condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a Division under Rule 18 - Thus Section 11B and Rule 18 are interlinked and Rule 18 is not independent from Section 11B. Revision application dismissed.
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