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2016 (7) TMI 302 - GOVERNMENT OF INDIA

2016 (7) TMI 302 - GOVERNMENT OF INDIA - TMI - Rejection of rebate claim - export of goods - conditions stipulated in Notification No. 19/2004 CE(NT) dated 06.09.2004 read with Rule 18 of the Central Excise Rules, 2002 were not fulfilled. - Held that:- Government notes that as regard to discrepancies mentioned at Sr. No. (i), (ii), (iii), (iv) and (vii), the appellate authority has given detailed findings. - Government notes that with regard to deficiency shown at Sr. No. (V) regarding valu .....

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e sanctioning authority cannot examine corrections of assessment and full rebate is eligible if central excise duty in paid on CIF value also. - Claim of rebate was rightly rejected - Decided against the applicant. - F.No.195/473/2012-RA - ORDER NO. 16/2016-CX - Dated:- 27-1-2016 - SMT. RIMJHIM PRASAD, JOINT SECRETARY ORDER: This revision application is filed by M/S. Anvil Cables Pvt. Ltd. against the Order-in-Appeal No. US/82/RGD/2012 dated 10.02.2012 passed by the Commissioner of Central .....

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gs of the adjudicating authority: (i) The authority with whom the rebate claim will be filed is shown in the ARE-Is as Maritime Commissioner, Kolkata, instead of Maritime Commissioner, Raigad. (ii) The copy of Bill of lading given is not legible and self attested. (iii)The shipping Bill copy is not proper. The prefix of the container number is not appearing. (iv)The tariff classification of the product given on the invoices is not tallying with that given in the Shipping Bill. (v)The assessable .....

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e Act, 1944 before Central Government on the following grounds: 4.1 The Deputy Commissioner(Rebate), Central Excise Raigad has violated the principle or natural justice in this case, since he has not granted at least three (3) chances of personal hearing to the applicant before issuing the final order rejecting the rebate claim. 4.2 Necessary application for correction of the authority on the ARE-I with whom the rebate claim will be filed was submitted to the Deputy Commissioner (Rebate), Centra .....

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ull rebate is eligible if Central Excise Duty is paid on CIF value also. In CCE vs. Maini precision products (2010) 252 ELT 409 (CESTAT, SMB), it has been held that rebate is payable even if duty is paid on CIF value. Rebate sanctioning authority is not to examine correctness of assessment. Relying on the above judgment, and also relying on CBEC circular No. 510/06/2000 CX date 03.02.2000, the applicant is eligible for rebate as per assessable value shown in the Central Excise invoice and A.R.E. .....

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he adjudicating authority has rejected the rebate claim arbitrarily without giving three (3) chances of personal hearing to the applicant after issuing the show cause notice in this respect, violating the principles of natural justice. 5. The personal hearing scheduled in this case on 13.07.2015, which was attended by Shri Prashant Arya of M/S. R.K. Sharma and Associates Pvt. Ltd., who reiterated grounds of Revision Application. They also relied upon GOI order in case of Ginni Filament Ltd. 2014 .....

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ise Rules, 2002 were not fulfilled and that Maritime Commissioner, Central excise, has no jurisdiction to deal with rebate claim. Commissioner (Appeals) upheld impugned Order-in-Original. Now, the applicant has filed this Revision Application on grounds mentioned in para (4) above. 8. Government observes that the original authority held the rebate claim is admissible on following grounds: (i) The authority with whom the rebate claim will be filed is shown in the ARE-Is as Maritime Commissioner, .....

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ding it is '017'. (vii) The declaration at 3(a), 3(b), 3(c), of the ARE-I not properly scored. 8.1 Government notes that as regard to discrepancies mentioned at Sr. No. (i), (ii), (iii), (iv) and (vii), the appellate authority has given detailed findings. The appellate authority after going through factual aspects of the case, unambiguously held that the applicant failed to comply with statutory requirements stipulated under Notification No. 19/2004 CE (NT) dated 06.09.2004 and also did .....

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d Shipping bill. On all other counts of deficiency, the Commissioner (Appeals) has given detailed findings holding rebate inadmissible on those counts. As such, Government finds that the appellate authority judiciously carried out aspect of factual verification and rightly held rebate claim inadmissible on aforesaid grounds. 8.2 In support of the above view Government places reliance on the following decisions of the Apex Court: 8.2.1 In the case of Sharif-ud-Din, Abdul Gani (AIR 1980 SC 3403) i .....

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extile Processors 2008(231) ELT 3 (S.C.). Also it is settled that a Notification has to be treated as a part of the statute and it should be read along with the Act as held by in the case of Collector of Central Excise Vs. Parle Exports (P) Ltd - 1988(38) ELT 741 (S.C.) and Orient Weaving Mills Pvt. Ltd. vs. Union of India 1978 (2) ELT J 311 (S.C.) (Constitution Bench). 8.2.3 Government notes that the applicant relied on the various judgments regarding procedural relaxation on technical grounds. .....

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