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Central Excise - Central Government - Case Laws
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- 2021 (10) TMI 1028
Rebate Claim - rejection on the ground that since the goods exported vide the said ARE-I were reimported by the Applicants, it implied that the export was not completed - whether the rebate of Central Excise duty paid in respect of exported goods would be admissible when the goods were exported before advent of CGST regime but rebate claimed after it? - Rule 18 of Central Excise Rules, 2002 - HELD THAT:- As the goods were reimported and a credit note was issued against the proceeds realised, the lower authorities have taken a view that the export was not complete. As per Section 2(18) of the Customs Act, 1962, “ ‘export’ with its grammatical variations and cognate expressions, means taking out of India to a place outside India”. In the present case, the goods were taken out of India and reached buyer’s place ....... + More
- 2020 (3) TMI 741
Rebate of Central Excise duty - rejection of rebate claims on the premise that the applicant is not a merchant exporter but he is a principal manufacturer as the ownership of the goods remained with them during the manufacturing process - HELD THAT:- The Government holds that rejection of rebate claims on account of filing before the wrong forum is not justified in the present case. It is further held that the central excise authorities (erstwhile) having jurisdiction over the manufacturer’s unit will be the appropriate authority to consider these rebate claims since the goods for purpose of export have been removed from the manufacturer’s premises on ARE-Is after payment of central excise duty. Verification of duty paid character and identity of the export goods can be established at their end. The Government allows the appli....... + More
- 2020 (3) TMI 740
Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- Since payment in respect of export goods was required to be made in terms of Rule 8(1) of Central Excise Rules, 2002, the exporters had no choice but to comply with the same which they have done in the instant case. Therefore the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. The Government does not find any deficiency in the Commissioner (Appeals)’s order - revision dismissed.
- 2020 (3) TMI 657
Rebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity undertaken and therefore no duty was leviable on it - HELD THAT:- A JCB machine (model no. JCB 4DX, colour- yellow having engine model no. JCB 444 of capacity 68.6 kw, 92 HP) has been supplied as per the export order by the applicant under the brand name of JCB. The claim of the applicant that he has fitted the cold start kit in the engine is incorrect since the export order mentions the engine and cold start kit separately and the packing list also mentions them separately - It is further observed that JCB machine has been supplied with standard accessories which are in the nature of bought out items. Since these were duty paid, the applicant has availed Cenvat credit of the same and exported them together as a single item....... + More
- 2020 (3) TMI 431
Rebate of duty - failure to self-sealing of the exported goods - rejection on the ground that the respondent had contravened the procedure enumerated in para 3(a)(i), (ii) & (iii) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of C.E. Rules, 2002 - HELD THAT:- It is observed that the rebate of duty on the export goods is allowed under Notification No. 19/2004-C.E. subject to the conditions, limitations and procedures specified in Para 2 and Para 3 thereof. While conditions and limitations are specified in Para 2, the procedure to be followed is specified in Para 3 of this notification. From the word “shall” used in Para 2(a) to 2(g) of the notification (supra), it is evident that all the conditions and limitations mentioned in Para 2 are mandatory and non-negotiable. Further the condition that....... + More
- 2020 (3) TMI 373
Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - whether the rebate of duty can be granted in case of reversal of Cenvat credit of CVD paid on imported capital goods at time of their export subsequently? HELD THAT:- Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 allows rebate claim only in those cases where the goods are manufactured in India and are liable to Central Excise duty and the same has been paid at the time of export. Since the imported goods are not liable for Central Excise duty under the Central Excise Act, 1944 no rebate claim can be filed in respect of such goods which are not excisable under Central Excise Act, 1944. In the present case the applicant could have availed duty drawback....... + More
- 2020 (3) TMI 372
Refund of Excise Duty - time limitation - rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. - HELD THAT:- Government finds that it is not in dispute that the goods were exported and Central Excise duty has been paid on the export goods. The applicant has paid duty as per value mentioned in ARE-1 which is higher than the transaction value determined under Section 4 of Central Excise Act, 1962 and has claimed rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. It is observed that the original adjudicating authority has credited the excess amount paid as duty on export goods in the Cenvat credit account as per the applicant’s request. The Government is of view that the excess amount paid by the applicant on freight and insura....... + More
- 2020 (3) TMI 371
Rebate 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 ....... + More
- 2020 (1) TMI 1313
Rebate claim - rejection on the ground that applicant paid the duty deliberately to encash the CENVAT credit when clearly the same was not payable - HELD THAT:- The applicant has exported goods in discharge of his export obligation against the Advance licenses in terms of Notification No. 96/2009-Cus., dated 11-9-2009. The applicant has stated that Notification 96/2009-Cus., dated 11-9-2009 does not debar him from payment of duty on export goods and subsequently claim rebate under Rule 18 of Central Excise Rules, 2002 - ince the relevant central excise notifications governing the export of excisable goods under Advance Authorisation Licence Scheme bar the clearance of export goods on payment of duty, no rebate is admissible under Rule 18 of Central Excise Rules, 2002 consequentially. The applicant has paid an amount as central excise duty....... + More
- 2019 (12) TMI 1387
Rebate Claim - export of Pump Set 10 H.P. (I.C. Engine with Centrifugal Pump - demand rasied on account of erroneous rebate resulting from excess duty paid on impugned export goods - Penalty - HELD THAT:- The applicant had willfully omitted the classification of the impugned export goods on the excise invoices and ARE-1s and chose to pay higher rate of duty from the CENVAT account so as to encash the available CENVAT credit by way of rebate under Rule 18 of Central Excise Rules, 2002 - It is pertinent to mention that the confirmed demands on account of erroneous rebates have been appropriated by the respondent from the subsequent rebate claims of the applicant. Penalty - HELD THAT:- Since the applicant chose to omit the classification of the impugned export goods with an intention to encash the accumulated CENVAT credit by paying higher r....... + More
- 2019 (12) TMI 1385
Rebate claim - rebate was allowed by partially restricting the rebate amount as per C.B.E. & C.’s Circular No. 129/40/95-CX., dated 29-5-1995 - rebate restricted on the material used in the manufacture of export goods - HELD THAT:- In N/N. 21/2004-C.E. (N.T.), dated 6-9-2004, it is clearly mentioned that the rebate of whole of duty shall be payable to the exporter subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. It is observed that the applicant removed the scrap generated during the manufacture of the export goods on payment of duty. The Notification further provides for the verification of input-output ratio by the jurisdictional Excise authorities - In the instant case, the required verification of the input-output has also been done and due permiss....... + More
- 2019 (11) TMI 1510
Rebate 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....... + More
- 2019 (11) TMI 1504
Rebate Claim - rejection on the ground that the applicant did not file a Disclaimer Certificate from the recipient SEZ unit that they had not claimed drawback on the impugned goods - HELD THAT:- The Government observes that Para 5 of Circular No. 29/2006-Cus., dated 27-12-2006 issued under F.No. DGEP/SEZ/331/2006 clearly stipulates that “Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebateunder Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid there under. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ units & SEZ developer from DTA for their authorized o....... + More
- 2019 (10) TMI 1337
Rebate claim - rejection on the ground that exported goods were completely different from the goods for which rebate claim was filed - HELD THAT:- The essential condition for granting the rebate is that the goods get exported and duty has been paid on such export goods in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 read with Notification No. 40/2001-C.E. (N.T.), dated 26-6-2001. It is not in dispute that the respondent has exported the impugned goods and filed claim for rebate of duty on inputs with jurisdictional Central Excise authorities. There is a procedural lapse on the part of the respondent, since CETH on shipping bill has been mentioned wrongly due to oversight. The applicant has not challenged the Bank Realisation Certificate mentioning details relating to invoice no. and date, description of goods, customs au....... + More
- 2018 (12) TMI 1799
Rebate claim - time limitation - it is contended that Commissioner (Appeals) has erred by holding the rebate claims within limitation period and by not taking into account the Explanations (B) (ec) to Section 11B of the Central Excise Act, 1944 - HELD THAT:- The Government does not have any doubt that respondent had originally filed the rebate claims in time in the months of March & April 2011 and the same were substantially allowed earlier by the Assistant Commissioner and remaining amount was sanctioned subsequently by the Commissioner (Appeals) vide his order dated 24-10-2011. Thus, the net effect of the orders of the Assistant Commissioner dated 29-7-2011 and the Order-in-Appeal dated 24-10-2011 was that all rebate claims filed by the respondent in the months of March & April 2011 were found admissible and accordingly the Assi....... + More
- 2018 (12) TMI 1793
Rebate of Central Excise duty paid on exported goods - sale proceeds received was lower than what was declared in the ARE-Is, the Maritime Commissioner reduced the rebate claims proportionately - Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - HELD THAT:- The Government has examined the matter and it is observed that the rebate of duty is sought to be linked with the realization of foreign currency from the overseas buyer and not to the actual duty amount paid by the applicant on the exported goods. But no authentic reason is given by the lower authority in his Order for reducing the amount of rebate of duty in the above discussed situation on the basis of actual realization. In revision application also no legal authority has been cited to support the case that rebate claims can be ....... + More
- 2018 (10) TMI 1813
Rebate claim - denial on the ground that the applicant had exported free samples having no market value - Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002 - HELD THAT:- It is observed there is no dispute that the rebate of duty was claimed by the applicant in respect of the inputs used in the export of free samples for the Pharmaceutical products for which the governing Notification No. is 21/2004-C.E. (N.T.), dated 6-9-2004. Whereas the rebate claims have been dealt with and rejected by the lower authorities with reference to Condition 2(e) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 even when it is not applicable for the purpose of examining the admissibility of rebate of duty in respect of inputs. By virtue of Para 5 of Notification No. 21/2004-C.E. (N.T.) the proce....... + More
- 2018 (8) TMI 1450
Rebate 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....... + More
- 2018 (4) TMI 1656
Rebate claim - rejection on the ground that the rebate of duty in respect of basic Customs duty was not admissible and the rebate of duty for additional duty of Customs only could be granted - Rule 18 of CER 2002, read with N/N. 21/2004-C.E. (N.T.) - Held that:- The Government finds that the lower authorities have confused the central excise duty paid by the applicant in respect of inputs as customs duty for the reason that measure of levy of central excise duty on the goods manufactured by the 100% EOU is equivalent to the aggregate of the Customs duty under Section 3 of the Central Excise Act. But for this reason alone the excise duty leviable on such goods cannot be misconstrued as duty of customs and the legal reality is that the duty levied under Section 3 of the Central Excise Act on the goods manufactured by 100% EOU is Central Exc....... + More
- 2018 (4) TMI 1654
Rebate of duty - rejection on the ground that the applicant had availed drawback of duty as well as rebate of duty in respect of inputs used in the exported goods and, therefore, the drawback of duty will not be admissible to the applicant by virtue of para 7(e) of N/N. 68/2007-Cus. (N.T.), dated 16-7-2007 - Held that:- The Government fully agrees with the applicant that while availment of rebate of duty on inputs used in the manufacturing of exported goods is a disqualification for availment of the drawback of duty under Drawback Rules, availment of drawback per se is not a disqualification for availment of rebate of duty under Rule 18 of Central Excise Rules or Notification No. 21/2004-C.E. Moreover, the applicant has claimed to have paid the drawback of duty amount along with interest to the Custom House, Kolkata and thereby it cannot ....... + More
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