TMI Blog2013 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ubt, a liberal interpretation is to be given in case of any technical breaches.- In Suksha International v. UOI [ 1899 (1) TMI 3 S.C.] it has beenobserved that an interpretation unduly restricting the scope of beneficial provision is to be avoided. Further appellant had submitted a letter to the jurisdictional Deputy Commissioner of C.Ex. seeking permission for availing the rebate of duty paid on excisable goods used in the export product in incorporating therein the input-output ratio as 1:02:01 as per the Standard Input Output Norms (SION) prescribed in Foreign Trade Policy - All relevant documents like ARE-2, export invoice, Shipping Bill, Bill of lading & Invoices evidencing payment of Central Excise Duty on Nylon yarn used in the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d product exported was 1836.150 Kgs. For the manufacture of these exported impugned product 1872.373 Kgs of duty paid nylon yarns was used. On this quantity of Nylon yarn, central excise duty of Rs. 34,136.85/- was paid. Consequently the appellant filed the aforesaid rebate claim. The Lower Adjudicating Authority after due process of law, rejected the claim on the ground that (i) the appellant has not borne the incidence of duty, (ii) the procedures prescribed as per Notification No. 21/2004-C.E. (N.T.) have not been followed inasmuch as no separate declaration was filed and permission obtained, (iii) the procedures prescribed for self sealing of export consignments were not followed and (iv) since no duty is payable on the fishnet twine, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he excisable material used in the exported goods has suffered they duty and there is no dispute that the goods were actually exported and they did manufacture the impugned product out the duty paid yarn. (7) that there was no procedural violation as they have already submitted a letter on 8-5-2008 to the Lower Adjudicating Authority seeking permission to avail rebate on excisable goods and it was clearly stated in the said letter that the Input Output ratio is as per provision H406 of the Standard Input Output Norm (SION) of the Exim policy and the department did not raise any objection and orally asked them to go ahead with the export. (8) that further in the absence of any communication from the department denying the permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority rejected the rebate claim filed by the appellant that the appellant had not paid duty on the inputs on which the rebate was claimed and only M/s. SRF Ltd. have paid the duty and filed a disclaimer certificate to the effect that the appellant had not proved that they had not passed on incidence of duty as per Sec. 11B 12B of Central Excise Act, 1944 and had not followed the provisions of Rule 18 of C.Ex. Rules 2002 read with Notification 21/2004 C.E. (N.T.), dated 6-9-2004. 5.1 I find from the records that the appellant imported Nylon chips on which Additional duty of Customs was paid and sent to M/s. SRF Ltd. under the appellant invoices for conversion into yarn. M/s. SRF Ltd. cleared the Nylon yarn so manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nylon Filament Twine falling under Chapter 5402.6100 and about raw materials Nylon Chips being sent to M/s. SRF Ltd. for job work in order to convert the same into Nylon Filament yarn under Cenvat Credit Rule 7 and about payment of duty on the connected Nylon Filament Yarn by M/s. SRF sending back to the appellant under Rule 11 after payment of Central Excise duty besides seeking permission to avail the rebate on excisable goods used in the aforesaid export product. 5.4 The appellant contended that the department did not raise any objection after the receipt of their letter dated 8-5-2008 and in the absence of any communication from the department denying permission, they had inferred that the necessary permission was granted. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permit them to do so rather than denying to them the benefit on the technical grounds that the time when they could have done so, had elapsed . 5.5 The said law is squarely applicable to the case in hand. I find that the appellant had submitted a letter dated 8-5-2008 to the jurisdictional Deputy Commissioner of C.Ex. seeking permission for availing the rebate of duty paid on excisable goods used in the export product in incorporating therein the input-output ratio as 1:02:01 as per the Standard Input Output Norms (SION) prescribed in Foreign Trade Policy. 5.6 It is not in dispute that the appellant had exported the exempted Filament Twine using the duty paid raw material of Nylon Yarn vide ARE-2 No. 02/2008-2009, dated 28-5-2008 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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