TMI Blog2013 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... pply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-1 - 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 - Rebate on export of duty paid goods under Rule 18 of Central Excise Rules, 2008 is admissible. Further movement of goods manufactured in DTA units to SEZ shall be under bills of export and ARE-1 only in cases where e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/26-10- 2009 Nobody attended Personal hearing fixed on 23-8-2011, and 26-9-2011. No request was received for adjournment. 2. 198/4/10-RA M/s. Gravita India Ltd. 330 (DK) CE/JPR-I/09 dated 2- 12-2009 Shri S.K. Pareek, Assistant Commissioner and Shri R.P. Yadav, Superintendent attended personal hearing, on behalf of the applicant on 26-9-2011 and reiterated grounds of revision application. Shri Vijay Kumar, advocate attended personal hearing on behalf of the respondent, who stated that Order-in-Appeal being legal and proper, may be upheld. 3. 198/58/10-RA M/s. KEI Industries Ltd. 44 (DK) CE/JPR-I/10 dated 29-1-2010 Shri S.N. Hashmi, DGM (Commercial) attended personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (3) of Rule 30 of Special Economic Zone Rules, 2006 and Board s Circular No. 29/2006-Cus., dated 27-12-2006, in cases where export entitlements are to be availed, the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1 and Bill of Export. Since the claim of rebate of duty is also an export entitlement, the respondents were required to submit Bills of Export along with the Rebate Claims. Hence, the respondents appears not eligible for rebate in the instant case. 5. A Show Cause Notice were issued to the respondent under Section 35EE of Central Excise Act, 1944 to file their counter reply. The respondent vide their counter reply mainly stated as follows : 5.1 As per para 6 of Board s Circular No. 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entitlement with respect of the goods exported by them to a unit in SEZ as involved in the present case. 5.3 Since the respondents were not required to file a Shipping Bill, non- production of a copy of the Shipping Bill along with the rebate claim under Rule 18 of Central Excise Rules, 2002, certainly cannot be made a pretext to reject the legitimate claim of the present case. 5.4 Kind attention is invited to Board s Circular No. 29/2006-Cus., dated 27-12-2006. The perusal of said circular would show that what has been prescribed in the said circular is a procedure for export of goods by the DTA units to SEZ units. It is an established law now that for failure to comply with procedural requirements, the substantive right cannot be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon. Government further observes that the Rule 30 of SEZ Rules, 2006 prescribes for the procedure for procurements from the Domestic Tariff Area. As per sub-rule (1) of the said Rule 30 of SEZ Rules, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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