TMI Blog2014 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 18 of Central Excise Rules, 2002 as the rebate is admissible in respect of duty paid on value of exported goods determined under Section 4 of Central Excise Act, 1944 - Decided against Appellant. - F. No. 195/746/2009-RA-CX - Order No. 906/2011-CX - Dated:- 14-7-2011 - Shri D.P. Singh, Joint Secretary Shri Vikrant Kackria, Advocate, for the Assessee. ORDER This revision application is filed by M/s. GPI Textiles Ltd., Bhartgarh Road, Nalagarh, Distt. Solan (H.P.) against the order-in-appeal No. 210/CE/CHD-I/2009, dated 29-5-2009 passed by Commissioner of Central Excise (Appeals), Chandigarh. 2. Brief facts of the case are that the applicant exported yarn under ARE-1s and filed rebate claims which were sanctioned by the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner had no power to challenge the orders passed by his predecessor by treating that those were erroneous to the extent of allowing of portion of the rebate claim in cash. The orders had earlier been passed allowing rebate of the entire amount in cash and correctness of those orders was not challenged before any authority. No doubt Section 11A authorizes the Assistant Commissioner/Deputy Commissioner of Central Excise to issue show cause notice where he has reasons to feel that any amount has erroneously been refunded but that power is to be exercised only where the order vide which such refund had been sanctioned has also reviewed and appeal there against had been filed. 4.2 The Commissioner (Appeals) ought to have considered that accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and order-in-appeal. 7. On perusal of records, Government observes that initially the rebate claims were sanctioned in this case. Subsequently, it was noticed that excess rebate has been sanctioned of the duty paid on portion of value which was in excess of section 4 value i.e. Transaction value. The demand of Rs. 3,76,111/- was confirmed along with interest. Commissioner upheld the order-in-original but allowed re-credit of said amount in the Cenvat credit account once the recovery was effected in PLA/cash. 8. The applicant is contending that Assistant Commissioner of Central Excise cannot raise the demand under Section 11A of Central Excise Act, 1944 without the review of order-in-original by the Commissioner of Central Excise. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of actual freight and insurance are not to be included in the value for the purpose of rebate claim in present case. I also note that C.B.E. C. vide Circular No. 203/37/96-Cx, dated 26-4-96 has also clarified that AR4 value is to be determined under section 4 of the Central Excise Act and value is relevant for the purpose of Rules 12 13 of the Rules (now Rule 18) and the same have been reiterated by the Board vide Circular No. 510/06/2000-CX, dated 3-2-2000. In the instant case the notice has paid duty on CIF value on the impugned goods and they have filed rebate under Rule 18 of the Central Excise rules, 2004. In view of above discussion I hold that excise duty amounting to Rs. 3,76,111/- which was sanctioned to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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