TMI Blog2014 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the petitioner should not be deprived of the benefit of rebate on duty under Rule 18, which is available where duty paid goods are exported. One of the conditions for grant of rebate under Rule 18 of Central Excise Rules is that the excisable goods be exported after payment of duty. - discharging the liability to pay Excise Duty in the manner as provided under Rule 8 of the Central Excise Rules cannot be construed as compliance of the conditions for availing rebate under Rule 18 of the said Rules. Sub rule (3) of Rule 8 of the Central Excise Rules only provides for payment of interest if Excise Duty is not deposited within the specified time, however, payment of interest on delayed payment after the goods have been cleared ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty paid on the inputs under the provisions of the CENVAT Credit Rules, 2004. The petitioner cleared certain goods for export in the months of April to August, 2009. At the material time of exporting the goods, the excise duty on the said goods had not been paid. The duty on the said goods was deposited in December 2009 alongwith interest as applicable. 3.2 The petitioner filed an application on 16.02.2010 seeking a rebate of Central Excise Duty for a sum of Rs.4,54,161/- under Rule 18 of the Central Excise Rules, 2002. The Assistant Commissioner (the Adjudicating Authority) issued a show cause notice dated 10.05.2010 calling upon the petitioner to show cause why the claim for rebate as made by the petitioner not be rejected, as ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. Explanation. - Export includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. 5. It is apparent from the plain reading of the above quoted rule that the rebate of duty that is contemplated is not unconditional and subject to such conditions or limitations as may be prescribed. The learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im is rightly held inadmissible. Further, the facts of the case laws relied upon by the applicant is different from facts of this case and hence, the ratio of those case laws cannot be made applicable to this case. 8. The learned counsel for the petitioner has argued that it would be highly inequitable, if the rebate is denied to the petitioner since, undisputedly, the Excise duty alongwith interest has been paid. We are unable to accept this contention. The mandatory conditions for availing of the rebate cannot be waived on any equitable consideration. 9. In Novopan India Ltd. v. Collector of Central Excise and Customs: (1994) Supp 3 SCC 606, the Supreme Court held that a person, invoking an exception or exemption provisions, to rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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