TMI Blog2017 (7) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... he Advance Authorizations given in favour of the petitioner was as per N/N.93 of 2004 - In the present case, there is a categorical reference to Rule 18 in Notification No.93. It is a conscious and deliberate inclusion, inasmuch as, the policies envisaged in Rule 18 of the CER and Notification No. 93 is grant of rebate on payment of excise and exemption from payment of customs duty respectively. A party cannot be allowed to avail of both the exemptions when clearly, the intention seems to be to permit only one exemption. Once an export transaction has been used for seeking discharge of Advance Authorizations issued under the CA, the same export transaction cannot be used for seeking rebate of duty under CER, as the rebate, in this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. The Assistant Commissioner, Central Excise Division, Phagwara vide letter dated 28th October, 2004 approved the input/output norms declared by the petitioner, upon verification, for the purpose of claiming of rebate of duties. 4. Petitioner filed 39 rebate claims claiming rebate of duties for its exports during the relevant period. The said claims were not allowed. However, show cause notices were issued by the Deputy Commissioner, Central Excise and Service Tax, Large Taxpayer Unit, New Delhi. Vide order dated 30th September, 2010 the said show-cause notices were adjudicated and the claims of the Petitioner were rejected. 5. The petitioner preferred 39 appeals before the Commissioner, Central Excise (Appeals) [ CCE (A) ], whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c interest so to do, hereby exempts materials imported into India against an Advance Licence issued in terms of paragraph 4.1.3 of the Foreign Trade Policy (hereinafter referred to as the said licence) from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tarrif Act, 1975 (51 of 1975) and form the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8 and 9A of the said Customs Tariff Act, subject to the following conditions, namely:- ............................... (v) that the export obligation as specified in the said licence (both in value and quantity terms) is discharged within the period specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said order. He also submits that the benefit given to an applicant under Rule 18 CER is not interlinked with any other benefit or licenses. However, the RA has held to the contrary. 11. Mr. Sanjeev Narula, learned Senior Standing Counsel appearing for the respondent has contended that the conditions in the Advance Licenses issued to the petitioner under the CA have to be adhered to by the petitioner. Advance Licenses were issued to the petitioner to import goods upon which no customs duty was imposed under the condition that there would be corresponding exports made in terms of the value and quantity prescribed in the said licenses. 12. Mr. Narula submits that the petitioner having prayed for discharge of the said Advance Lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hole of the imports which it made during the relevant period. The discharge of the Advance Authorizations given in favour of the petitioner was as per Notification No.93 of 2004. 15. The submission of the petitioner, that availing of the benefit under Rule 18 of CER is not dependent or contingent upon any other notification or obligation, is incorrect. Rule 18 is a rebate, which is subject to such conditions or limitations, as may be stipulated. 16. In the present case, there is a categorical reference to Rule 18 in Notification No.93. It is a conscious and deliberate inclusion, inasmuch as, the policies envisaged in Rule 18 of the CER and Notification No. 93 is grant of rebate on payment of excise and exemption from payment of custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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