TMI Blog2014 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Industry Rate of Drawback (erstwhile) Rule 57F(14), does not come in the way of admitting refund of unutilized credit of Central Excise/Countervailing duty paid on inputs used in the products exported.” This clarification also indicates that there is no restriction on granting rebate of duty paid on exported goods when the drawback of Customs portion is availed by exporter. customs portion drawback claim is availed and rebate of duty paid on exported goods is claimed. In view of position explained there is no bar is availing such rebate claim when drawback of only customs portion is availed. As such, Government is in agreement with the findings of Commissioner (Appeals) and the contention of the department is not tenable. - Decided again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 before Central Government on the following grounds : 3.1 The claimant has submitted declaration along with rebate claim that no separate claim for the rebate of duty has been or will be made to Central Excise Authorities under Rule 18 of the Central Excise (No. 2) Rules 2001 and no claim for drawback of duty covering excise element has been made or will be made under the Customs and Central Excise Duties Drawback Rules, 1995, with the customs authorities and that the customs and the Central Excise duties wherever leviable has been paid on the raw material used in the manufacture of goods . However, it is noticed that the claimant have filed shipping bill to the Customs Department on which they have claimed drawback, therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revision Application. Shri R.K. Sharma, advocate attended hearing on behalf of respondent who stated that Order-in-Appeal being legal and proper may be upheld. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the original adjudicating authority initially sanctioned the rebate claim. The department filed appeal before Commissioner (Appeals) on the ground that both benefit i.e. drawback of duty under Section 75 of Customs Act, 1962 and rebate of duty under Rule 18 of Central Excise Rules, 2002 and not admissible simultaneously. Commissioner (Appeals) has upheld the impugned Order-in-Original. The applicant s department has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile) Rule 57F(14), does not come in the way of admitting refund of unutilized credit of Central Excise/Countervailing duty paid on inputs used in the products exported. This clarification also indicates that there is no restriction on granting rebate of duty paid on exported goods when the drawback of Customs portion is availed by exporter. This view is already taken by Government in GOI order cited by respondent i.e. in the case of M/s. Benny Impex Pvt. Ltd. - 2003 (154) E.L.T. 300. 10. It may be noted that the CBEC vide Circular No. 35/2010, dated 17-9-2010 has clarified this position. The relevant paragraph reads as under :- vi(d) The earlier Notification No. 103/2008-Cus. (N.T.), dated 29-8-2008 as amended provided that the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been taken in terms of Rule 18 of Central Excise Rules, 2002. This position is made amply clear in the Notification No. 84/2010-Cus. (N.T.), dated 17-9-2010. In the instant case customs portion drawback claim is availed and rebate of duty paid on exported goods is claimed. In view of position explained there is no bar is availing such rebate claim when drawback of only customs portion is availed. As such, Government is in agreement with the findings of Commissioner (Appeals) and the contention of the department is not tenable. 11. In view of above, Government do not find any infirmity in the impugned order of Commissioner (Appeals) and hence upholds the same. 12. The revision application is thus rejected being devoid of merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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