TMI Blog2016 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Though it is claimed by them before the Revisionary Authority that remittance has been received by them partially, no evidence has been produced to that effect. It is a universally known principle that one of the main reasons any export incentive including rebate is allowed is to encourage export- generated foreign exchange earnings for the country. From a harmonious reading of Rule 18 of Central Excise Rules, Notification No. 19/2004-CE(NT) dated 06.09.2004, relevant provisions of Foreign Exchange Management Act, Foreign Trade Policy and RBI guidelines as applicable, it can be concluded that exports are entitled for rebate benefit only if export realization is received, which has not happened in the present case. Rebate / refund claim cannot be granted - Decided in favor of revenue. - F.No.198/52-54/2012-RA - ORDER NO. 17/19/2016-CX - Dated:- 28-1-2016 - SMT. RIMJHIM PRASAD, JOINT SECRETARY ORDER: These Revision Applications are filed by the Commissioner of Central Excise, Bangalore - Il Commissionerate against Order-in-Appeal Nos. 413, 414 415 / 2011 - C.C dated 26.12.2011 passed by the Commissioner of Central Excise (Appeals-I), with respect to the Orders- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod necessary action may be initiated within the limitation period for recovery of the rebate. 4.3 Further, the Reserve Bank of India vide its Circular A.P. (DIR Series) No. 50 dated 03.06.2008 has extended the period of realization and repatriation to India of the amount representing the full export value of goods or software exported, from six months to twelve months from the date of export, subject to review after one year. 4.4 The order rejecting the rebate claim was passed by the Assistant Commissioner on 01.04.2011, 30.06.2011 and 21.07.2011 by which time the prescribed time limit of twelve months for realization of the export proceeds as per the RBI's instructions had also elapsed. Even considering the Board's Circular referred to at 4.2 the assesse had time up to 07.09.2012, 07.10.2012 and 28.12.2011 respectively to produce the BRCs, which the assesse failed to do so. 4.5 Further, the Assistant Commissioner of Central Excise, E-l Division, Bangalore vide letter C.No.IV/3/75/2011 E-l dated 13.03.2012 has informed that the assesse has not submitted the BRCs so far, which clearly indicates that the export proceeds have not been realized even after one year of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f export proceeds. Further vide letter dated 15.05.2015, the Commissioner, Central Excise Bangalore-Il, informed that the assesse has not produced any evidence for having realized the export proceeds even after the stipulated time limit. Then again vide letter dated 15.06.2015 the department has informed that even though more than 4 years have lapsed from date of export the assesse till date has not produced relevant BRCs. Shri G.S.Eswarappa, Advocate attended the hearing on behalf of the respondent party and reiterated submissions made in their written replies 23.07.2012, 27.10.2014 and 06.07.2015. 7. Government has gone through the facts of the case and records available in the case filed and has perused the impugned orders. 8. Upon perusal of records, Government observes that the rebate claims were rejected by the original authority on the ground that the respondent failed to produce Bank Remittance Certificates for export clearances for the periods 21.12.2009, 28.06.2010 to 23.07.2011 and 18.04.2010 and till the date of the impugned orders, when in terms of RBI guidelines, the foreign exchange proceeds are to be realized within a period of one year from the date of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en decide by the Board that for exports through ICDs/CFSs, a revised procedure should be followed in respect of the acceptance of proof of exports which is as follows: 2.1 The Appraiser/Superintended (Shed) will give a certificate in part-B of the Original, Duplicate and Sixtuplicate copies of AR-4/ AR-5 simultaneously when he gives the Let Export Order on the Shipping Bills in terms of Section 51 of the Customs Act, 1962. This Certificate shall be in the following from in lieu of the format given in Part-B of the AR-4/AR-5: Certified that the consignment was stuffed in Container No(s) under Shipping Bill No. dated for which the Let Export Order was given on the day of The Customs at the ICD/CFS will send the duplicate copy of AR-4/AR-5 to the address given at S/. No. 1 of the AR-4/AR-5 (the concerned Jurisdictional Assistant Commissioner or the Maritime Commissioner) and hand over the Original and Sixtuplicate copies to the exporter, A provisions has already been made under the instructions of the Board that the duplicate AR-4/AR-5 can be presenting to the rebate sanctioning authority or the authority before whom he bond is executed. 2.2 Under the present procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence copy of Shipping Bill for purpose of proof of export in case of clearance for export from ICDs and if the TR copy or BRC is not received within 160 days from the date of sanction of rebate claim action for recovery is to be initiated. In this case rebate was not sanctioned in the first instance while the provision of said Circular would be applicable to cases where rebate had already been sanctioned and subsequently recovery for non submission of BRC or TR copy is to be made. 12. The department on the other hand has mainly placed reliance on Reserve Bank of India's Circular AP (DIR Series) No. 50 dated 03.06.2008 by virtue of which the period of realization and repatriation to India of the amount representing the full export value of goods has been laid down as twelve months from the date of export. Therefore, for any export made exchange proceeds are to be received within 06 months/one year or extended period as permitted by RBI. 13. Government notes that as per condition at para 2(g) of Notification No. 19/2004-CE(NT) dated 06.09.2004, rebate of duty paid on those excisable goods export of which is prohibited under any law for the time being in force, shall not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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