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2014 (11) TMI 535 - HC - Central ExciseRejection of rebate claim on ATF supplied to foreign going Aircraft - goods were not supplied directly from the factory - goods were not supplied directly from the factory - Held that:- The Revisional Authority so also the Appellate Authority have rendered consistent factual findings. They are that the Petitioner-Applicant has supplied the fuel to aircrafts on foreign run by transferring duty paid products to the Aviation Fuelling Station, Mumbai-Delhi (AFS) and which has been registered as a warehouse of excisable goods. Now, such a finding of fact based on the records would denote compliance with the condition in para 2(a) of the Notification No.19/2004 C.Ex.(NT) dated 6 September 2004. if excisable goods are exported after payment of duty directly from a factory or warehouse, then nothing more is required to be considered and verified. That in this case, records have been verified and which demonstrate that the export of duty paid products is from a recognized warehouse namely AFS at Delhi. Therefore, the Appellate as well as the Revisional Authority could not have held that there is no compliance with the condition. The Revisional Authority has further observed that the Circular issued by the Central Board of Excise and Customs dated 30 January 1997 has held that this condition can be relaxed if the goods exported are identifiable and co-relatable with the goods cleared from the factory of manufacturer. The Revenue has not produced before us any document, which superseded the Notification dated 6 September 2004 or modifies or amends the same in any manner. Further there is much substance in the argument of Mr.Patil that earlier identical finding and which is to be found in the order of the Assistant Commissioner, Central Excise, Chembur-I Dn.Mumbai-II dated 3 February 2006, at page 63 of the Paper Book, was set aside by the Revisional Authority. The Revisional Authority has in its order passed in favour of the Petitioner before us has held that the refund claim was rejected on procedural infractions, which are condonable. In these circumstances and when there is an identical view taken in the case of M/s.BPCL, we are unable to sustain the impugned order. rebate claim of the Petitioner is granted by quashing and setting aside all orders namely that of the Assistant Commissioner, Appellate Authority as also the Government. The incidental communication dated 11 March 2010 is also set aside - Decided in favour of assessee.
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