TMI Blog2002 (6) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... denied to the appellants - appeal is allowed - E/1226/2002-NB - A/739/2002-NB - Dated:- 13-6-2002 - Shri V.K. Agrawal, Member (T) REPRESENTED BY : Shri P.K. Sahu, Advocate, for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order]. - In this appeal filed by M/s. Simplex Global Impex, the issue involved is whether rebate of Excise duty paid on the goods exported by them is admissible to them or not. 2. Shri P.K. Sahu, ld. Advocate, submitted that the appellants are merchant exporter of HDPE/PP sacks; that during the period December, 1999 to February, 2000, they had purchased excisable goods on payment of duty from six different manufacturers and exported the same on 18-2-2000 and 7-3-2000; that they f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods initially cleared from the factory on payment of duty for home consumption are diverted for export following the procedure contained in Board's Circular No. 294/10/97-CX, dated 30-1-97, the Merchant Exporter can alone claim rebate and that in view of this the Board further, clarified that rebate under Rule 12 will be granted without insisting for Disclaimer Certificate where the goods are diverted after clearance for home consumption for export. Finally he relied upon the decision in the case of Birla VXL Ltd. v. CCE, Chandigarh - 1998 (99) E.L.T. 387 wherein it was held that the provisions under Rule 12A of the Central Excise Rules being followed by proviso relaxing the requirement thereof are directory in nature and not mandatory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me refund claim is filed and not on the basis of law in existence at the time goods were exported. This was the clarification issued by the Board under Circular No. 555/51/2000-CX. 1, dated 19-10-2000 in respect of similar amendments carried out under Section 11A of the Act. I, therefore, hold that the refund claim by the appellant is not hit by time-bar. The requirement of Disclaimer Certificate is not a substantive requirement for sanction of the refund claim. Moreover, in the present matter, the Disclaimer Certificate has been provided by the appellants at the time of personal hearing before the Deputy Commissioner and as such the requirement of filing Disclaimer Certificate is substantially complied with. Further, it has been held by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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