TMI Blog2012 (6) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Officer at SEZ has certified on the ARE-I that goods have been admitted in full in the SEZ. Therefore receipt of goods in SEZ is not disputed. The fundamental condition for granting rebate of duty paid on exported goods is that duty paid goods are exported. The said fact is not in dispute in this case. The substantial benefit of rebate claims cannot be denied for only lapse of not filing Bill of Export which is a procedural lapse of technical nature - Decision in the case of UOI v. Suksha International [1989 (1) TMI 316 - SUPREME COURT] - rebate claim is rightly held admissible in this case by Commissioner (Appeals). - Decided in favour of assessee. - F. No. 198/416/2010-RA - 647/2012-CX - Dated:- 19-6-2012 - Shri D.P. Singh, Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the impugned Order-in-Appeal, the applicant department has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government mainly on the following grounds : 4.1 Provisions of sub-rule (3) of Rule 30 of special Economic Zone Rules, 2006 and Board s Circular No. 29/2006-Customs, dated 27-12-2006, in cases where export entitlements are to be availed, the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1 and Bill of Export. Since the claim of rebate of duty is also an export entitlement, the respondents were required to submit Bills of Export along with the Rebate Claims. Hence, the respondents appear not eligible for rebate in the instant case. 5. Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods manufactured in DTA units to SEZ shall be under bills of export and ARE-1 only in cases where exporter avails export entitlements. Now in the present case there is no dispute about the fact that the respondents have not availed any export entitlement with respect of the goods exported by them to a unit in SEZ as involved in the present case. 5.3 Since the respondents were not required to file a Shipping Bill, non- production of a copy of the Shipping Bill along with the rebate claim under Rule 18 of Central Excise Rules, 2002, certainly cannot be made a pretext to reject the legitimate claim of the present case. 5.4 Perusal of Board Circular 29/2006-Cus., dated 27-12-2006 would show that what has been prescribed in the said circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases in the favour of respondents. 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 thereon. Government further observes that the Rule 30 of SEZ Rules, 2006 prescribes for the procedure for procurements from the Domestic Tariff Area. As per sub-rule (1) of the said Rule 30 of SEZ Rules, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-1. 9.1 Rule 30(3) and (4) stipulates as under :- (3) The goods procured by the unit or Develope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot filing Bill of Export which is a procedural lapse of technical nature as held by Hon ble Supreme Court judgment in the case of UOI v. Suksha International - 1989 (39) E.L.T. 503 (S.C.) and in the case of Mangalore Chemicals and Fertilizers Ltd. v. DCCE - 1991 (55) E.L.T. 437 (S.C.). Therefore, Government holds that rebate claim is rightly held admissible in this case by Commissioner (Appeals). The impugned Order-in-Appeal is upheld to this extent. However applicant cannot be allowed to continue repeating the said lapse and keep on claiming rebate of duty paid on exported goods. If the said lapse is repeated the benefit of rebate under Rule 18 of Central Excise Rules, 2002 will be liable to be rejected. 10. The revision application is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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