Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2017 (11) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1779 - CGOVT - Central ExciseRebate claim - N/N. 21/2004-C.E. (N.T.), dated 6-9-2004 - inputs used in the manufacture and supply of one Pre-Fabricated Steel Building supplied to M/s. Kalyani Global Engineering Pvt. Ltd. on A/c Kalyani Alstom Power Ltd., located in the SEZ, Mundra Kutch, Gujarat - rejection of rebate on the ground that the applicant had not followed the conditions and procedure under N/N. 21/2004 - Held that:- The Government is of the view that even though the above-mentioned procedure is a very important feature of Notification No. 21/2004, it will not be fair if the applicant is denied the benefit of rebate of duty in the above circumstances just because they could not follow the above procedure/conditions. It is not denied by the Assistant Commissioner and the Commissioner (Appeals) also that it was their first export of the goods to the SEZ and subsequently they have followed the procedure of prior intimation to the jurisdictional Assistant Commissioner and prior approval of input-output ratio to enable the Central Excise authorities to examine the admissibility of the rebate claims of the exporter. In the instant case the goods are engineering goods and its raw material etc. can be verified even subsequently with due care and diligence and it is all the more subsequently by the applicant and the jurisdictional Assistant Commissioner has already determined the input-output ratio in their subsequent case. The applicant has even submitted Chartered Engineer’s certificate which can also be a guiding factor in this matter. Thus, the admissibility of rebate claim can be determined in this case even when the above-mentioned conditions/procedure of Notification. No. 21/2004 were not followed by the applicant earlier. The case is remanded to the Assistant/Deputy Commissioner of the Division with a direction to decide the matter regarding admissibility of the rebate claims of the applicant afresh after considering all relevant details/documents submitted by the applicant and which are already available on the Division/Range office - revision allowed by by of remand.
|