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Mahle Engine Components India Pvt Ltd Versus C.C.E. & S.T. - Indore

2016 (12) TMI 920 - CESTAT NEW DELHI

Sanctioned rebate claim to be reversed - recovery - export of goods under Rule 18 of Central Excise Rules - Held that: - the realization of export proceeds is governed by the Foreign Exchange Management Act, 1999, whereas the rebate of duty on goods .....

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proceeds have not been received is a development subsequent to the export and cannot be the condition for recovery of duty. In particular, it is noted that the goods exported have not been re-imported back into India. There is also no allegation of .....

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o.55600/2016-Ex(SM) - Dated:- 29-11-2016 - Shri V. Padmanabhan, Member (Technical) Shri D.K. Tyagi, Advocate for the Applicants Shri Dharam Singh, AR for the Respondent Per V. Padmanabhan: The present appeal is directed against the Order-In-Appeal da .....

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r claim for rebate vide Invoice No. 94 dated 17.01.2009 under which they exported 600 Cam Shafts valued at US $ 31200/- (Indian ₹ 14,78,880/-). The Appellant thereafter claimed and received a rebate claim of ₹ 1,50,846/- from the departme .....

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t is liable to payback the proportionate rebate taken by them against the said rejected goods. The proportionate rebate of ₹ 21,257/- was ordered to be recovered from them and penalty equivalent to the rebate rejected was also imposed on them u .....

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he proof of export was accepted by the dept. However, the foreign buyer rejected some pieces and raised a debit note on the appellant to recover the value of rejected goods, already paid for by them. The value of such goods was worked out at ₹ .....

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short realization of export proceeds, and therefore the order needs to be set aside. 3. Heard Shri D.K. Tyagi, Advocate for the appellant and Shri Dharam Singh, AR for the respondent. 4. The demand of the duty has been upheld on the ground that the e .....

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