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2016 (9) TMI 529 - CESTAT CHANDIGARH

2016 (9) TMI 529 - CESTAT CHANDIGARH - TMI - Rebate claim - duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under Notification No.1/2010-CE dated 06.02.2010 - appellants have their factories located in the State of Jammu & Kashmir - Held that:- the authorities below have denied grant of rebate citing the condition 2(h) by taking the view that double benefit cannot be granted to the appellants i.e. once in the form .....

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ion 2(h) has not made rebate inadmissible if the manufacturer is operating under Notification No. 01/2010, the lower authorities have wrongly denied the payment of rebate. - Decided in favour of appellant with consequential relief - E/52986 - 52987 of 2015 and E/247 - 248 of 2016 - Final Order No. A/60991-60994/2016-EX[DB] - Dated:- 20-7-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Sh. Sudhir Malhotra, Advocate for the Appellant Sh. R.K. Sharma, D. R. for .....

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ng authority, viz, the Deputy Commissioner of Central Excise rejected the rebate claims. When these orders were challenged before the Commissioner (Appeals). He upheld the order of original authority. Hence the present appeal before the Tribunal. 2. The issue in question in the four appeals is whether the appellants are eligible for rebate of duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under notification no.1/ .....

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of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure appended hereto, and cleared from a unite located in the State of Jammu and Kashmir, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equ .....

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06.09.2014. The rebate claim of duty paid on goods exported by the appellants has been denied by the authorities below citing the condition 2(h) inserted in the Notification No. 19/2004-CE(NT) dated 06.09.2004 vide amending notification no. 37/2007-CE (NT) dated 17.09.2007. This condition 2(h) is as under: that in case of export of goods which are manufactured by a manufacturer availing the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Cen .....

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or No.57/2002-Central Excise, dated the 14th November, 2002 [ GSR 765(E), dated the 14th November, 2002] or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2003-Central Excise, dated the 25th June, 2003 [G.S.R. 513 (E), dated the 25th June, 2003] or 71/2003-Central Excise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003] or No. 20/2007- Central Excise, dated the 25th April, 2007 [G.S.R. 307(E), dated the 25th April, 20 .....

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