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2015 (12) TMI 1643 - GOVERNMENT OF INDIARebate - Rule 18 of CER, 2002 - The Commissioner (Appeals) vide impugned Order-in-Appeal No. 03-10/Kol-III/2013, dated 15-2-2013 held that as the goods were exempted, any amount which is not payable in terms of Section 3 read with Section 4 ibid does not have the character of duty and were not eligible for rebate under Rule 18 ibid. He ordered the same to be repaid in cash along with interest under Section 11AB ibid. Held that: - when the goods are absolutely exempted from payment of duty, the assessee cannot pay duty as per Section 5A(1A) proviso wherein it has been provided “that where an exemption under sub-section (1) in respect of any excisable goods from the whole of duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods” - The amount so paid cannot be treated as duty under Section 3 of the Act and therefore, not admissible as rebate under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-1-2004 as Rule 18 authorizes refund of duty only. Government also observes that C.B.E. & C. Circular No. 423/56/98-CX, dated 22-9-1998 relied upon by the applicant was issued in 1998 and subsequently the Hon’ble High Court of Bombay had delivered above said judgment referred in Para 15.1 which was also upheld by the Apex Hon’ble Supreme Court - Application rejected.
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