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2018 (12) TMI 1793 - CGOVT - Central ExciseRebate of Central Excise duty paid on exported goods - sale proceeds received was lower than what was declared in the ARE-Is, the Maritime Commissioner reduced the rebate claims proportionately - Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - HELD THAT:- The Government has examined the matter and it is observed that the rebate of duty is sought to be linked with the realization of foreign currency from the overseas buyer and not to the actual duty amount paid by the applicant on the exported goods. But no authentic reason is given by the lower authority in his Order for reducing the amount of rebate of duty in the above discussed situation on the basis of actual realization. In revision application also no legal authority has been cited to support the case that rebate claims can be reduced in the above stated circumstance. In Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 also, which are governing provisions for rebate of duty, it is nowhere stipulated that rebate of duty will be sanctioned by taking into account the amount of export proceeds realized by the exporter. Even Excise Manual of Supplementary Instruction, 2005 does not mention any such condition. In fact the realization of export proceeds itself is not a pre-condition for sanctioning of rebate of duty and, therefore, lesser realization of export proceeds cannot be a criterion for reducing the rebate claim. Thus, the Government does not agree with the contentions of the applicant that the Commissioner (Appeals) has committed an error by allowing the appeal of the respondent and by allowing the rebate of duty to the respondent for full duty paid on exported goods - revision dismissed.
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