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M/s , Mahavir Synthesis Pvt. Ltd Versus Commissioner of Central Excise, Raigad.

2016 (7) TMI 431 - GOVERNMENT OF INDIA

Claim of rebate/refund - Procedure of A.R.E.-1 followed instead of A.R.E-2 as contended by the department - exported the goods on payment of duty - Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-CE(NT) dated 06.0912004 - Department found that, goods were exported by availing benefit under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification No, 43/2001-CE(NT) dated 26.06.2001 as certified by them at Sr. No. 3(b) & (c) of the ARE-I. - According to the departm .....

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under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-I form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 0609.2004 and Notification 43/01-CE(NT) dated 26.062001. In this case, there is no dispute regarding export of duty paid goods. Simply ticking a wrong declaration in ARE-I form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such circumstances, the reba .....

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ave not availed benefit of Notification 21/04-CE(NT) dated 06.092004 and Notification 43/01-CE (NT) dated 2606.2001 and thereafter subject to the satisfaction of the - Decided partly in favor of assessee by way of remand. - F.No.195/735/12-RA - ORDER NO. 32/2016-CX - Dated:- 4-1-2016 - SMT. RIMJHIM PRASAD JOINT SECRETARY ORDER: This revision application is filed by the applicant M/S. Mahavir Synthesis Pvt. Ltd. against the Order-in-Appeal No. US/315/RGD/12 dated 03.05.12 passed by the Commission .....

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Original, department filed appeal before Commissioner (Appeals) on the ground that the Deputy Commissioner of Central Excise, Rebate, Raigad, sanctioning rebate claim amounting to ₹ 2,45,568/- on the ground that the goods were exported by availing benefit under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification No. 43/2001-CE(NT) dated 26.06.2001 as certified by them at Sr. No 3(b) & (c) of the ARE-I. Under the Notification No. 21/2004-CE(NT) dated 06.09.2004, it is mand .....

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als) rejected the appeal of the applicants only on one ground without going into other grounds submitted by the Applicants that once the ARE -1 is signed by the assessee it is the assessment. Same can be reviewed hence he has rejected the appeal of the Applicants. It is not understood how he came to this conclusion. In this case assessment is always done by the Department and not by the Applicants. Further assessment of duty payment needs to be done by the Range Officer. Once the duty payment ce .....

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ot;Export Certificate" which the Commissioner (Appeals) failed to appreciate. 4.2 Notification No. 21/2004-C.E.(N.T.) dated 06.0912004 as amended, in this case ARE-2 needs to be prepared and in such cases rebate of duty on excisable goods used in goods exported to any country except Bhutan can be claimed. In this case the finished goods necessarily be exported under bond and the jurisdictional officer has to certify the input used in the finished goods export on the ARE-2 itself. Then only .....

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duty is paid on the finished goods exported. If there is any doubt same should have been got clarified from the jurisdictional officer instead of filing appeal. 4.3 The 3(b) reads as:"(b) availing facility/without availing facility under Notification No. 41/2001- Central Excise (N.T.) dated 26th June, 2001", On the above applicants state and submit that Notification No. 41/2001-CE (N.T.) is respect of Rebate of duty on materials used in the processing or manufacture of export goods Pr .....

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tification No. 43/2001- Central Excise (N.T.) dated 26th June, 2001" of Notification No. 21/2004-CE (N.T) dated 06.09.2004". On the above Applicants state and submit that Notification No. 43/2001-CE (N.T.) dated 26.06.2001 are issued under Rule 19Export under Bond-procurement of excisable goods without payment of duty for use in manufacture of export goods- procedure. One who avails this notification the goods necessarily requires to be cleared under Bond under Rule 19 of Central Excis .....

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ation No.21/2004-CE(NT) dated 06109.2004. This is the only mistake. 4.5 Further in this connection applicants rely on the following Orders/ Judgments which is favourable to them. Commissioner vs. Suncity Alloys Pvt. Ltd.-2007 (218) E.L.T.174 (Raj). G.T.C. Export Ltd.-1994 (74) E.L.T.468 (G.O.I). Hon. S.C. in the case of proper products Ltd. Vs. Commissioner of Central Excise1999 (112) E.L.T.765 (S.C.). GOI Order No. 514/2006 dated 30.06.2006- M/S. Ambica Knitting. M/S. Banner International Order .....

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records available in case file, oral & written submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that the applicant's rebate claim of under Rule 18 Read with Notification No. 19/2004-C.E. (N.T) was sanctioned by the applicant. The applicants exported the goods on payment of duty and filed rebate claims under Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004CE(NT) dated 06.0982004. The original a .....

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-I. Under the Notification No. 21/2004-CE(NT) dated 06.09.2004, it is mandatory to clear the goods for export in form ARE-2 and file the rebate claims with the jurisdictional Assistant / Deputy Commissioner. It is also, mandatory to clear goods for export under Bond / Letter of undertaking under Notification Nor. 43/2001-CE(NT) dated 26.062001. The Commissioner (Appeals) allowed the appeal of the department. Now, the applicant has filed this R.A on grounds mentioned in para (4) above. 8. Governm .....

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as such they were not required to export the goods under Bond or under cover of ARE-2 as they had not claimed input rebate. 8.1 On perusal of copy of relevant ARE-I, Government finds that the applicant prepared the ARE-I under claim of rebate and paid applicable duty at the time of removal of goods. The original authority in rebate sanctioning orders have categorically held that applicant has exported the goods under claim of rebate under Rule 18 of the Central Excise Rules, 2002 read with Noti .....

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