TMI Blog2017 (10) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... goods should be duty paid. But in this case no duty has been paid on the goods cleared by the Jammu based manufacturer as the goods manufactured in whole of J&K State are exempted under Notification No. 56/2002. The exemption from duty on the goods manufactured in J&K is not operative at the time of clearance of goods as is usually done in other instances of exemption and it is extended by granting refund of duty subsequent to clearance of the goods. But undoubtedly the goods are exempted by virtue of the above Notification which is issued under Section 5A of the Central Excise Act which empowers the Government to issue exemption Notification. The net effect of getting duty amount back to the manufacturer has been that no duty amount wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries, Jammu. The said unit at Jammu availed exemption Notification No. 56/2002-C.E., dated 14-11-2002. Accordingly, the excise [duty] was paid initially on the goods from the PLA and same was subsequently refunded to M/s. Mohini Industries. The applicant exported the said goods and filed a rebate claim of duty of ₹ 4,12,932/- under Rule 18 of the Central Excise Rules, 2002. The jurisdictional Assistant Commissioner rejected the claim of the applicant on the ground that since the manufacturer M/s. Mohini Metal Industries, Jammu, had already taken refund of excise duty paid on the exported goods, rebate of duty was not admissible to the applicants. Being aggrieved, the applicant filed an appeal before Commissioner (Appeals) and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods manufactured in J K is not operative at the time of clearance of goods as is usually done in other instances of exemption and it is extended by granting refund of duty subsequent to clearance of the goods. But undoubtedly the goods are exempted by virtue of the above Notification which is issued under Section 5A of the Central Excise Act which empowers the Government to issue exemption Notification. Following this exemption Notification only, M/s. Mohini Metal Industries initially paid duty on the goods cleared to the applicant, but subsequently M/s. Mohini Metal Industries got the duty amount back from the Central Excise Department in accordance with exemption from duty scheme under Notification No. 56/2002. The net effect of getting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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