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M/s. Unique Wire Industries Versus Commissioner of Central Excise, Raigad

2016 (7) TMI 356 - GOVERNMENT OF INDIA

Rebate/ refund claim - export of goods - Jurisdiction - The said rebate claim was rejected by Assistant Commissioner(Rebate), Central Excise, Raigad on the ground that Maritime Commissioner Raigad, have no jurisdiction over the exports made from the ICD Sabarmati, Ahmedabad. - Held that:- Government observes that Commissioner (Appeals) has rightly held that in terms of Notification 19/2004 CE(NT) dated 06.09.2004 which provides the procedure for filing rebate, the claim of rebate shall be lodged .....

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w their claim to file before the proper authority. As such, the claim has rightly been rejected as filed beyond jurisdiction by the original authority. - Revision application rejected. - F.No.195/222/12-RA - ORDER NO. 26/2016-CX - Dated:- 29-1-2016 - SMT. RIMJHIM PRASAD JOINT SECRETARY ORDER: This revision application is filed by M/S. Unique Wire Industries, against the Order-in-Appeal No. BC/217/RGD/11 dated 30.12.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-Ill with resp .....

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r the exports made from the ICD Sabarmati, Ahmedabad. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal the applicant has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The rebate claim filed on 23.03.2010 with the office of the Maritime Commissioner and subsequently rejected by Ass .....

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ation to an authority who falls under the jurisdiction from where export has taken place. 4.2 The appellant filed appeal under Ref. No. to the office of the Commissioner of Central Excise (AppeaIs), Bandra & heard in person. However the case was subsequently transferred to again by them to office of Commissioner of Central Excise, Belapur. Office of the Commissioner of Central Excise, Belapur vide their Order-in-Appeal No. BC/217/RGD/2011-12 dated 30.12.2011 upheld the impugned Order-in-Orig .....

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ebate claim with the Maritime Commissioner, Raigad. The said rebate claim was rejected by Assistant Commissioner(Rebate), Central Excise, Raigad on the ground that Maritime Commissioner, Raigad have no jurisdiction over the exports made from the ICD Sabarmati, Ahmedabad. Commissioner (Appeals) upheld the impugned Order-in-Original. Now, the applicant has filed this revision application on grounds mentioned in para (4) above. 8. Government notes that in terms of procedure prescribed under the hea .....

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missioner nor Maritime Commissioner. As such, the claim before original authority was beyond jurisdiction. Further, from a perusal of the impugned Order-in-Original, Government observes that a deficiency cum show cause notice cum call for personal hearing letter was issued to the claimant vide F.No. V/15-/Reb/Unique Wire/Inds./Rgd/10/8589 dated 29.06.2010 asking them to clarify the issue pertaining to jurisdiction. Neither the claimant appeared for hearing nor any reply was received from them. B .....

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