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2017 (10) TMI 1430 - CGOVT - Central ExciseRebate of duty - export of goods - DI pipes - rejection of rebate on the ground of Jurisdiction - rebate rejected on the ground that the said rebate claim falls under the jurisdiction of Assistant Commissioner, Division KDH-I Khardah, West Bengal wherefrom the goods were exported and not falling in the jurisdiction of Bokaro Division where the respondent filed the rebate claim - Held that:- It cannot be overlooked that respondent was compelled to send the semi-finished DI pipes to the Khardah unit for some minor job work due to not receiving any response from Commissioner of Central Excise, Ranchi under Rule 16B of C. Ex Rules for sending the goods for job work to Khardah unit. Moreover, the duty of Excise has been paid by the respondent in Bokaro Division only and rebate of duty is also claimed against the duty paid in the Bokaro Division only. No duty is paid by the unit at Khardah and, therefore, respondent’s rebate claim does not have any nexus with the Central Excise Division covering Khardah unit. The Government does not find any fault in the order of Commissioner (Appeals) and no merit is found in Revision application filed by the applicant - rebate cannot be rejected on this ground - revision application dismissed.
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