TMI Blog2011 (1) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... deprived the benefit extended to the petitioner as per Rule 18, under Rule 19 of the Rules, which is erroneous - Matter is remitted to the Assistant Commissioner for Excise to consider the incidental articles used like pins, hangars and elastics would form independent material over which duty has to be levied or it is incidental and it does carry any rebate, and pass appropriate orders according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Tariff Act, 1985. As per Rule 18 of the Rules, petitioner is entitled to claim rebate of the duly paid on export of readymade garments from India. It is stated, petitioner has exported finished products for the period from 5-7-2004 to 20-9-2004 after paying duty, and he is entitled to rebate in terms of Rule 18 of the Rules. However, the Department issued a show cause notice holding that petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, he is entitled to rebate and he has paid Rs. 84,11,693/- as duty for the goods exported. Since he was entitled for refund of the entire excise duty paid, he filed an application and the same came to be rejected on technical ground stating that Rule 19 applies to the case. According to the learned counsel, even the amendment introduced provided for rebate. Any incidental articles used viz., pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for refund/return of the duty paid as rebate. Only on technical ground the revisional authority having entertain the appeal, deprived the benefit extended to the petitioner as per Rule 18, under Rule 19 of the Rules, which is erroneous. 6. In the circumstances, after hearing the counsel for the petitioner and the respondents, the impugned order at annexure K. passed by the Revisional Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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