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TMI Blog2013 (7) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... rea supplier and filed a rebate claim of Central Excise duty of Rs. 2,55,371/- in terms of the provisions of Section 2(m) of SEZ Act, 2005 read with Rule 30 of SEZ Rules, 2006. The said rebate claim was sanctioned by the lower authority vide impugned Order-in-Original. 3. Being aggrieved by the said Order-in-Original, department filed appeal before Commissioner (Appeals), on the ground that rebate claim in terms of Circular No. 29/2006-Cus., dated 27-12-2006 under Rule 18 of Central Excise Rules, 2002 is admissible to supplier of SEZ only and not to a unit situated in SEZ and also that SEZ unit was located in Pharmez, Ahmedabad and hence, the jurisdictional Assistant Commissioner of Central Excise was not having jurisdiction to sanction rebate claim. Commissioner (Appeals) decided the case in favour of department. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The fact that the supply of excisable goods, by a DTA Supplier, whether the manufacturer or a Dealer, to a Unit or Developer, situated in SEZ, is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ahmedabad by a registered dealer of DTA. After taking NOC from supplier of the goods, the applicant filed rebate claims, which was sanctioned by the original authority. Department filed appeal before Commissioner (Appeals) on the ground that under Rule 18 of Central Excise Rules, 2002 rebate is admissible to supplier of goods to SEZ Unit only and not to a unit situated in SEZ and also that SEZ unit was located in Pharmez, Ahmedabad and hence, the jurisdictional Assistant Commissioner of Central Excise was not having jurisdiction to sanction rebate claim under Rule 18 of Central Excise Rules, 2002. Commissioner (Appeals) decided the case in favour of department. Now, the applicant has filed this Revision Application on grounds mentioned in para (4) above. 8. Government observes that the department is mainly contesting that the applicant, a unit situated in SEZ being deemed importer of the goods cannot claim rebate benefit as the same is available to exporter of the goods. In this regard, the applicant stated that as per the provision of Rule 2(m) of the SEZ Act, 2005 read with Rule 30 of SEZ Rules, 2006, the DTA supplier/dealer is eligible for rebate claim and since, the DTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procurement of goods from DTA by SEZ units and SEZ developers for their authorized operations are listed below :- (a) Under Section 2(m) of the Act, supplying goods or providing services, from DTA to a SEZ unit or a SEZ developer, has been defined to constitute "export". (b) Section 51 of the Act provides that the said Act shall have effect in case of any inconsistency with the provisions contained in any other law for the time being in force, etc.; (c) Sub-section (1) of Section 52 of the Act provides that w.e.f 14-3-2006, the provisions contained in chapter XA of the Customs Act, 1962, the SEZ Rules, 2003 and the SEZ (Customs Procedure) Regulations, 2003 made thereunder, shall not apply to Special Economic Zones; and (d) Section 53 of the Act provides that w.e.f. 10-2-2006, a Special Economic Zone shall be deemed to be territory outside the customs territory of India for the purposes of undertaking the authorized operations. 4. In the light of the aforesaid provisions, with effect from 14-3-2006, Chapter XA of the Customs Act, 1962, the SEZ Rules, 2003, the SEZ (Customs Proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of non-availability of proof of export for normal export of goods, without payment of Central Excise duty, under Rule 19 of Central Excise Rules, 2002. 7. Clearance of goods at the place of dispatch, i.e., at the factory or warehouse may be, at the option of the exporter (DTA Supplier), either 'under examination and sealing of goods by the Central Excise officer', or, 'under self-sealing and self examination', as is applicable in the case of export of goods under Rule 18 or 19 of Central Excise Rules, 2002. The manner of disposal of copies of ARE-1, monitoring of proof of exports, demand of duty in case of non-submission of proof of exports, etc. shall be the same as is applicable in case of exports made under Rule 18 or Rule 19 of the Central Excise Rules, 2002. The DTA supplier shall ensure the bona fides of the SEZ unit or SEZ developer to whom duty free goods are being supplied. In the event of non receipt of proof of export due to loss of goods in transit due to theft, illegal diversion or any other reason, or in the event of proof of export being found to be fraudulent, the liability of payment of duty, fine, penalty and interest relating thereto, would lie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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