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2014 (11) TMI 962 - GOVERNMENT OF INDIADenial of rebate claim - Revenue contends that no duty was paid at the time of export as is clear from the ARE-1s. Further the duty shown to be payable in the ARE-1s is @ 16% and not at the rate of duties of customs at which the assessee had paid the duty at the time of debonding vide challans - Held that:- applicant, a 100% EOU, has exported the goods under bond without payment of duty in terms of Rule 19 of Central Excise Rules, 2002. Applicant has himself admitted that being 100% EOU they were not entitled to rebate claim under Rule 18 of Central Excise Rules, 2002. applicant has exported goods under bond without payment of duty. The duty paid during debonding of goods was for DTA clearance of goods and not for export of goods. Since goods were exported under bond under Rule 19, the applicant has become disentitled for the benefit under Rule 18 as no duty was paid on clearance of goods for export. The refund of custom duties paid at the time of de-bonding the goods by 100% EOU is not covered under the provisions of Rule 18 of Central Excise Rules, 2002. As such the contention of applicant for grant of rebate claim of such duty is not acceptable. Government finds support from the observations of Hon’ble Supreme Court in the case of M/s. ITC Ltd. v. CCE reported as [2004 (9) TMI 103 - SUPREME COURT OF INDIA], and M/s. Paper Products v. CCE reported as [1999 (8) TMI 70 - SUPREME COURT OF INDIA] that the simple and plain meaning of the wordings of statute are to be strictly adhered to - rebate claims have been rightly held inadmissible to the applicant by the Commissioner (Appeals). Government do not find any infirmity in the impugned orders-in-appeal and therefore upholds the same - Decided against assessee.
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