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2016 (7) TMI 805

Head Note:
Rebate / refund claim - Rule 18 - merchant export - it was revealed that there was no acknowledgement with regard to 'Let Export Order" by the Customs Authority except for an initial of Superintendent of Customs. Further it was also revealed that the ARE-I did not bear any certificate regarding self-sealing as provided under Clause 6 of Chapter 8 (Export under claim for Rebate) of Supplementary Instructions. It also did not contain the declaration to the effect as to who will claim the Duty Drawback i.e. whether by the manufacturer or by the Merchant Exporter.

Held that:- Government notes that the Commissioner (Appeals) has not taken into consideration the full facts of the case in as much as that whether the applicant has claimed drawback on customs portion and rebate on finished goods. Also there is no bar on availment of rebate on duty paid on exported finished goods w.r.t export made under DEPB Scheme. As such, reliance of the Commissioner (Appeals) on above said High Court is not applicable to the present case as the applicant has claimed to avail benefit of Drawback of Customs portion and rebate on finished goods.

Government further observes that another contention of the applicant is that original authority as well as appellate authority have erred while giving their findings that the ARE-I did not bear any certificate regarding self-sealing. They have claimed that the said export goods have been made by the applicant themselves under the examination and sealing of Range Superintendent and Inspector while referring to the ARE-I. In this regard, Government observes that under such circumstances, being a matter of fact, the claim of the applicant for the purposed correlation of duty paid goods with the goods exported needs to be verified on the basis of original documents. - Matter remanded back.


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