TMI Blog2013 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... RA - 116-117/2012-CX - Dated:- 6-2-2012 - Shri D.P. Singh, J. REPRESENTED BY : Shri Vinay N. Ansurkar, Advocate, for the Assessee. None, for the Department. [Order]. These revision applications are filed by M/s. Indo Amines Ltd., Thane against the Order-in-Appeal No. VSK/40-41/Thane-I/2010, dated 12-3-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I, with respect to order-in-original passed by the jurisdictional Deputy Commissioner, Central Excise, Kalyan-III Division, Thane-I. 2. Brief facts of the case are that the applicant M/s. Indo Amines Ltd. filed five rebate claims total amounting to Rs. 2,37,346/- and two rebate claims amounting to Rs. 46,343/- in terms of Rule 18 of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout valid Bill of Export. 3. Aggrieved with these Orders-in-Original applicant filed appeal before Commissioner (Appeals), who rejected the appeal and upheld the impugned Orders-in-Original. 4. Being aggrieved with the impugned Orders-in-Appeal, the applicant has filed these Revision Applications under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : - 4.1 The Commissioner failed to appreciate that the filing of Bill of Export under sub-rule (3) of Rule 30 of SEZ Rules, 2006 is not a pre-condition for the purpose of granting a rebate claim under Rule 18 of the Central Excise Rules, 2002 and therefore the non submission of Bill of Export by the Applicants can not be a ground for rejection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bills of Export for the purpose of claiming rebate. As per procedure laid down under Rule 3(b)(ii) for presentation of claim for rebate to Central Excise the Assistant Commissioner of Central Excise has to compare a duplicate copy of ARE-1 received from the Customs Officer with the original copy received from the exporter and Triplicate copy of ARE-1 received from the Central Excise Officer. Once it is satisfied that the claim is in order the rebate is to be sanctioned. In other words, the Central Excise Department has to satisfy that the duty has been paid and the goods are received by the consignee. In the instant case there is no dispute in this regard and therefore the rebate claim deserves to be sanctioned. 4.6 That C.B.E. C. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact has not been controverted by the respondent department. The original authority rejected the claim of the respondent on the ground that they failed to submit Bill of Export as prescribed under sub-rule (3) of Rule 30 of Special Economic Zone Rules, 2006-Cus., dated 27-12-2006. The Commissioner (Appeals) has upheld that submission of Bill of Export is mandatory requirement for such claim of rebate. 9. Government observes that in terms of para (5) of Board s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SEZ shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon. Government further observes that the said Rule 30 of SEZ Rules, 2006 prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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