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2015 (3) TMI 907 - CGOVT - Central ExciseDenial of rebate claim - assessee paid duty @8.24% instead of @ 4.12% - Duty reduced as per Notification No. 4/2006-C.E., dated 1-3-2006 as amended by Notification 4/2008, dated 1-3-2008 and 58/2008-C.E., dated 7-12-2008 - Held that:- Notification issued under Rule 18 of Central Excise Rules, 2002, prescribes the conditions, limitations and procedure to be following for claiming as well as sanctioning rebate claims of duty paid on exported goods. The satisfaction of rebate sanctioning authority requires that rebate claim as per the relevant statutory provisions is to be in order. He does not have the mandate to sanction claim of obviously excess paid duty. Therefore, the circular of 2000 as relied upon by the respondents cannot supersede the provisions of Notification No. 19/2004-C.E. (N.T.). - what the settled principle of law are that in the interest of natural justice for equity of law, whatever the implications may be i.e. either of benefits/refunds or of liability/recoveries, the applicable date of effect would be same and that can only be the date of coming into effect the applicable legislations as issued for the purpose. Therefore, in this case any plea of ignorance of law cannot be admitted as legal and proper, as such the respondent was required to pay duty @ 4% on 7-12-2008 in terms of Notification 58/2008-C.E., dated 7-12-2008. The rebate of duty paid @ 4.12% in terms of Notification No. 58/2008-C.E., dated 7-12-2008 is admissible to the respondent under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Impugned order is set aside - Decided in favour of Revenue.
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