TMI Blog2012 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... s rightly allowed the rebate claim, revision application by revenue rejected - - - 451/2011-CX - Dated:- 3-5-2011 - Shri D.P. Singh, J. REPRESENTED BY : S/Shri R.K. Sharma, Advocate and Dharmendra Singh, Consultant, for the Assessee. None, for the Department. [Order]. This Revision Application is filed by Commissioner of Central Excise, Jaipur, Hyderabad-I against Order-in-Appeal No. 02(DK)CE/JPR-I/09 dated 20-1-2009 passed by the Commissioner of Central Excise (Appeals-I), Jaipur-I w.r.t. Order-in-Original No. 20/2008-09 (Refd) dated 9-4-2008 passed by Assistant Commissioner of Central Excise Division, Bhiwadi. 2. Brief facts of the case are that the applicant engaged in the manufacture of iron pipe fittings falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 and Bill of Export. Since the claim of rebate of duty is also an export entitlement, the assessee was required to submit Bill of Export along with the rebate claim. Hence, the assessee appears not eligible for rebate in the instant case. 5. A Show Cause Notice was issued to the respondent under Section 35EE of the Central Excise Act, 1944 to file their counter reply. The respondent M/s. PK Tubes and Fittings Pvt. Ltd. filed their counter reply vide letter dated 2-2-2011 has mainly submitted that : 5.1 The order passed by Commissioner (Appeals) is correct, legal and proper after taking into account all the facts and circumstances of the case. In such situations, no appeal can be filed under Section 35EE of the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback or DEPB are required to be filed. Hence, the filing of Bill of Export is only mandatory in case of Drawback and DEPB claimed. 5.5 In terms of sub-rule (4) and Circular 29/2006-Cus., dated 27-12-2006, in case of goods cleared under Rule 19 of Central Excise Rules, 2002 only ARE-1 or Bill of Export is required to be filled for proof of export, which clears that in case of rebate under Rule 18 of Central Excise Rules, 2002 the ARE-1 is sufficient to establish the genuineness of export. However, Rule 18 and Rule 19 of Central Excise Rules, 2002 is para materia to each other. 5.6 The Commissioner of Central Excise (Appeals) in his findings clearly stipulate that said rule provides that if no export entitlement is availed by DTA suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharges and the foreign currency has been realized towards the said export, which are the basic requirement of rebate in terms of Rule 18 of Central Excise Rules, 2002. Hence, the applicant submits that when the core aspect of rebate (Rule 18 of Central Excise Rules, 2002) i.e. manufacturing, duty payment and export has been satisfied rebate should be sanctioned to the applicant. 6. Personal hearing scheduled in the case on 3-2-2011 was attended by Shri R.K. Sharma, Advocate and Shri Dharmendra Singh, Consultant on behalf of the respondent party who reiterated the submissions made in their written counter reply dated 2-2-2011. Nobody appeared on behalf of the respondent. 7. Government has carefully gone through the relevant case record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The original authority has rejected rebate as they failed to produce Bill of Export in term of sub-rule (3) of Rule 30 of SEZ Rules, 2006 and Board s Circular No. 29/2006-Cus., dated 27-12-2006. Government observes that the meaning of Export entitlement as given in sub-rule (3) of SEZ Rules, 2006 should be read with sub-rule (5) of the said rule. In terms of sub-rule (5) of the said rule, Bill of Export should be filed under the claim of drawback or DEPB. Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. Government further observes that Custom Officer of SEZ Unit has endorsed on ARE-1 that the goods have been duly received by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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