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2020 (3) TMI 371 - CGOVT - Central ExciseRebate of duty - failure to self seal the consignment of export - Present Revision Application has been filed by applicant mainly on the ground that the applicant missed out the self-sealing of the goods as prescribed under Notification No. 19/2004, dated 6-9-2004 and the goods were exported to Bangladesh on 5-8-2012 wherein the officer concerned has given the cross border certificate in the prescribed format of the said notification and they had received the payment remittance against the said export - HELD THAT:- It is evident that the Commissioner (Appeals) order is sought to be revised. Under Rule 18, the essential condition for granting the rebate is that the goods are exported and duty has been paid on such export goods. It is not in dispute that the respondent has exported the goods on payment of duty and filed claim for rebate of duty with jurisdictional CE authorities. The Commissioner (Appeals) has contended that the respondent had not followed the procedure as prescribed under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 as the vehicle used in procuring the goods and the vehicle that carried the goods to Bangladesh border were different and the goods were neither sealed by the Central Excise Officer nor was it self-sealed by the applicant which makes the export of the same goods doubtful. The Government is of the view that this is a procedural lapse on the part of the respondent. The fact that the customs officer at Petrapole LCS has given a cross border certificate and remittance has also been received against the said export is undisputed. Hence Government allows the rebate of ₹ 63,036/- to the applicant.
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