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2017 (10) TMI 1431 - CGOVT - Central ExciseRebate of duty on the exported goods - handicrafts - applicant was earlier a hundred per cent EOU and they subsequently opted out of EOU Scheme - duty was paid at the time of debonding of unit - rejection of rebate on the ground that no central excise duty was paid by the applicant as DTA Unit and the duty paid by hundred per cent EOU was paid because it was required to be paid at the time of de-bonding of the unit - Held that:- In the instant case the goods had been cleared by a hundred per cent EOU on clearance of goods into DTA in terms of proviso to Section 3 of the Central Excise Act whose status became at par with the duty paid goods available in the market. He has further observed that it is not a case of clearance of excisable goods on payment of excise duty for export under claim of rebate but is a case of export of goods already lying with them as duty paid goods. Rebate of duty on goods initially cleared into DTA but which are subsequently exported is not covered under Rule 18 of CER, 2002 - The Commissioner (Appeals) has correctly observed that earlier payment of duty at the time of de-bonding of goods was made by the applicant as a hundred per cent EOU and not by the applicant as a DTA Unit who actually exported the goods. The different status of the applicant as hundred per cent EOU and as DTA Unit is supported by the very fact that earlier the applicant had different registration and subsequently after de-bonding of the goods the applicant got the earlier registration changed as DTA Unit. It is beyond any dispute that they did not pay any separate duty of excise on the exported goods when these were cleared from their factory under the ARE-1s and thus it cannot be accepted that the applicant exported the goods on payment of Excise duty under duty rebate claims. Accordingly, the applicant is not found eligible for rebate of duty in respect of exported goods simply for the reason that they had earlier paid duty while these were de-bonded from hundred per cent EOU Scheme - revision application rejected.
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