TMI Blog2015 (3) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... either under Bond or as duty paid goods under claim of rebate under the cover of ARE-1 form. Since rebate claim is also export entitlement benefit, the respondent was required to file Bill of export. Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. Government observes that Customs Officer of SEZ Unit has endorsed on ARE-1 form that the goods have been duly received in SEZ. As the duty paid nature of goods and supply the same to SEZ is not under dispute, the rebate on duty paid as goods supplied to SEZ is admissible under Rule 18 of Central Excise Rules, 2002. Commissioner (Appeals) has rightly allowed the rebate claims in these cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed admission into the SEZ on the basis of ARE-1 and Bill of export filed by the supplier or on his behalf by the SEZ unit or developer and which is assessed by the authorized officer before arrival of the goods. The rebate also includes in the export incentive for the purpose of SEZ procedures. As per Circular No. 29/2006-Cus., dated 27-12-2006 in Para 6 also stipulates that the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1 and Bill of Export (in cases where export entailments are availed). 4.2 The Commissioner (Appeals) failed to take of note and failed to appreciate that the adjudicating authority erred in allowing the rebate claim in absence of Bill of Export which he neither has cited autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Economic Zone (SEZ) and filed rebate claims under Rule 18 of Central Excise Rules, 2002. The rebate claims were rejected by the original authority on the ground that rebate being an export entitlement, the respondent was required to file Bill of export and they have cleared the goods only on ARE-1 form. Commissioner (Appeals) decided the cases in the favour of respondents. Now the applicant department has filed this revision application on grounds mentioned in Para 4 above. 9. Government observers 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 there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
