TaxTMI 
TaxTMI 
2015 (1) TMI 990
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....exible packaging material/laminate. The manufactured goods are cleared for domestic market as well as exported under claim of rebate or undertaking. The appellants have made certain exports during the period August, 2006 to March, 2007 under claim of rebate to M/s Acumen enterprises, Dubai, one of their distributors and also filed claim for rebate within the statutory period of one year from the date of shipment, which stood settled by the Revenue. In the sale agreement entered into between the appellant and its overseas purchaser in August, 06, price was to be re-determined on finalization of the books of account-Clause (e) of the agreement reads as under:- "At the e....
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....etermined the value in terms of Rule 6 of Central Excise Rules nor have sought permission for provisional assessment. 2.1 The appellant filed reply to the show-cause notice and contested the same on the ground that the demand of duty is clearly time barred. No duty is payable for export and if paid, the same is fully refundable relying on the ruling of the Apex court in the case of Hindustan Petroleum Corporation Ltd. - 1995 (77) ELT 256 (SC) and also in the case of Hindustan Aluminium Corp. Ltd. - 1981 (8) ELT 642 (Del), which was upheld by the Apex Court reported in 1997 (95) ELT A 220. No interest was payable for the price escalation as chargeable for export, by relying on the ruling of the Hon'ble Bombay High Court in the case of C....
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....d the appellant preferred appeal before the Commissioner (Appeals) wherein ground was raised that no duty is payable on the goods already exported, as proof of export was already submitted. The differential duty was wrongly paid on raising of the supplementary invoice, is not duty as payable in case of price escalation for the completed export. Therefore, the question of payment of interest does not arise. Further ground raised that the duty itself is time barred and the reliance placed by the Revenue on TVS case is not applicable as the same is in respect of the textile sale and hence, the facts is variance. 2.4 The learned Commissioner (Appeals) dismissed the appeal holding that once differential duty is paid the provisions of Section 11....
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....ayable. Further, whatever duty was paid, had been refunded by way of rebate. Further, the Commissioner (Appeals) has erred in not discussing the judgment relied upon by the appellant. It is further urged that there is no finding in adjudication order as well as the appellate order as to whether the requirement for payment of duty on the additional consideration received on the goods, in respect of which export was already completed and the initial rebate already received by the appellant. Further, Rule 19 of Central Excise Rules, 2002 permits clearance of the goods meant for export under Bond/undertaking and submitted the proof of export after export, then in case of supplementary invoice raised subsequent to completion of export, there can....
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....view of the rebate claim settled prior to raising of supplementary invoice, the show-cause notice issued on 8.9.2008 after about two years from the date of export is clearly beyond the statutory period of one year under Section 11A of the Central Excise Act, 1944 and is clearly time barred. Accordingly, the impugned order is not sustainable and liable to be set aside. 4. The learned AR relies on the order of the Commissioner (Appeals) and prays for dismissal of appeal. 5. Having considered the rival contention, I hold that the appellant is not required to pay duty on the supplementary invoice raised in the case of completed export as it had exported under claim of rebate, which had been allowed on completion of the export. I also hold tha....