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2016 (7) TMI 806

Head Note / Extract:
Rebate/ refund claim - export of goods - in one case the container number and seal numbers on various export documents were not tallying; in the other case the date of Mate Receipt was 0502.2009 and as per the endorsement of the Custom Officer, the goods had been exported on 05.02.2009 itself whereas the corresponding ARE-I was dated 28.02.2009 and the Shipping Bill was dated 26102.2009. The rebate claim was also rejected for non-submission of BRCs.

Held that:- Government notes that the applicant failed to give any plausible explanation with regard to above said discrepancies in container No. and Seal No. Further, no amendments have been made for correction of Seal No. and Container No. in relevant documents. As such, in absence of any such specific explanation, other submissions of the applicant fall flat to establish that goods cleared from factory have been actually exported.

s regards restricting the rebate to duty @5.15% and to duty paid on FOB value, Government finds that in catena of its judgments, it has been held that rebate is admissible only to the extent of duty paid at the effective rate of duty i.e. 4% in terms of Notification No.4/06-CE dated 01.03.2006 as amended, as applicable on the relevant date on the transaction value of exported goods determined under Section 4 of Central Excise Act, 1944. Ratio of said judgments will be applicable to this case also.

As regards the issue of date of Mates Receipt is concerned, the applicant contended that they have submitted fresh copy of the relevant Mate Receipt which shows the date as 05.02.3009, this aspect may be condoned. In this regard Government finds no merit in the plea of the applicant as nothing is placed on record to show that the fresh Mate's Receipt was produced before the concerned authorities and that suitable amendments were made in the relevant documents viz. ARE-I etc. Therefore, it is rightly held by the lower authorities that goods could not have been exported prior to clearance from factory and rebate is liable for rejection on this ground alone.

Revision application rejected - Decided against the revision applicant.


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