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2016 (7) TMI 433 - GOVERNMENT OF INDIAClaim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit - However, it was found that the applicants have subsequently paid the duty on the said clearances through CENVAT account by making consolidated debit entry at the end of the respective months of clearances and claimed rebate of duty paid on such clearances. - Department rejected the claim on the ground that the applicants have not fulfilled the conditions and limitations prescribed under Notification No.19/2004-CE(N.T) dated 06.09.2004 issued under Rule 18 in respect of clearances to SEZ under the said ARE -Is as the excisable goods were originally cleared without payment of duty under Bond. Held that:- As such there is no force in the plea of the applicant that the lapse should be considered as a procedural one which is condonable in nature. As such, as the applicant did not follow the requirements of the Notification No.19/2004-CE(NT), the rebate claims are rightly held inadmissible. The applicant has also alternatively requested for re credit of cenvat credit. In this regard, Government notes that re credit is allowed in the cases where the exporter was not required to pay duty at the time of export, however, he pays the same. Such amount paid by the exporter in his own volition cannot be retained by the Government and it is required to be paid back in the form it has been paid. In this case, the applicant was not required to pay duty and hence, the duty was rightly not paid. The duty was paid subsequently at the end of the month on consolidated basis and such duty cannot be treated at par with duty not payable at the time of export and as such, does not qualify for availing of re credit. As such, applicant's request for allowing re credit is not tenable. Application rejected - Decided against the applicant.
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