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2020 (1) TMI 1313 - CGOVT - Central ExciseRebate claim - rejection on the ground that applicant paid the duty deliberately to encash the CENVAT credit when clearly the same was not payable - HELD THAT:- The applicant has exported goods in discharge of his export obligation against the Advance licenses in terms of Notification No. 96/2009-Cus., dated 11-9-2009. The applicant has stated that Notification 96/2009-Cus., dated 11-9-2009 does not debar him from payment of duty on export goods and subsequently claim rebate under Rule 18 of Central Excise Rules, 2002 - ince the relevant central excise notifications governing the export of excisable goods under Advance Authorisation Licence Scheme bar the clearance of export goods on payment of duty, no rebate is admissible under Rule 18 of Central Excise Rules, 2002 consequentially. The applicant has paid an amount as central excise duty on the export goods from their Cenvat account. The said amount does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 wherein ‘duty’ means “the duty payable under Section 4 of the Central Excise Act” - C.B.I. & C. vide Circular No. 203/37/96-CX., dated 26-4-96 has stated that AR-4 (now ARE-1) value of excisable goods should be determined under Section 4 of Central Excise Act, 1944. Any amount paid in excess of duty liability on one’s own volition cannot be treated as duty. It has to be treated simply a voluntary deposit with the Government which is required to be returned to the applicant in the manner, in which it was paid, as the said amount cannot be retained by Government without any authority of law. Government holds that the applicant is not entitled for rebate under Rule 18 of Central Excise Rules, 2002 on the impugned goods exported under Advance License Scheme in terms of Notification 42/2001-Central Excise (N.T.), 44/2001-C.E. (N.T.) both dated 26-6-2001 read with Notification 96/2009-Cus., dated 11-9-2009 - Revision application dismissed.
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