TMI Blog2017 (6) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... is no justification for non payment of refund of such duty paid - The fact that there was no provision for grant of rebate of excise duty on export of goods covered by the compounded levy scheme cannot be cited as a reason for not grant of rebate. Refund of duty paid under the compounded levy scheme is allowed - appeal allowed - decided in favor of assessee. - Excise Appeal No. 143 of 2011 - Final Order No. 53197/2017 - Dated:- 11-5-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Shri O. P. Agarwal, C.A. for the appellant Sh. H. C. Saini, AR for the Revenue ORDER This appeal is against the order in-appeal No. 355 dated 31.08.2010 passed by the Commissioner (Appeals), Jaipur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for export. Accordingly, he claimed that the duty paid in advance in terms of the Pan Masala Packing Machines Rules, will need to be refunded to them. He further submitted that the relevant notification was amended w.e.f. 05.03.2009 in which a new rule was inserted, Rule 14A, which specified that no notified goods shall be exported without payment of duty. The claim of the appellant is that the amendment will be applicable prospectively and exports under bond was permissible prior to that date. Even though the goods have been cleared for export under bond in terms of Rule 19 of the Central Excise Rules, since the goods have been exported, the duty paid in terms of the compounded levy is required to be refunded to them. 5. Ld. AR su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. In the present case, the goods are covered by compounded levy scheme under which the manufacturer is required to pay a lumpsum amount per machine by way of excise duty on the goods produced in the factory. For the disputed period, such duty payable under the compounded levy scheme also stands paid in advance. Since the entire production of goods in the appellant s factory during the disputed period has been exported, there is no justification for non payment of refund of such duty paid. The fact that there was no provision for grant of rebate of excise duty on export of goods covered by the compounded levy scheme cannot be cited as a reason for not grant of rebate. The Government has put further restrictions in terms of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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