9911796707
TMI Blog2017 (11) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... JPR-II/2010, dated 6-8-2010 and 305 (CB)CE/JPR-II/2010, dated 27-7-2010 passed by the Commissioners (Appeals), Central Excise & Service Tax, Jaipur-II, who rejected their appeals for seeking rebate of duty in cash along with interest instead of in the form of CENVAT credit. 2. The above revision applications have been filed mainly on the ground that rebate of duty is to be granted in cash only under Rule 18 of Central Excise Rules, 2002 even if the duty is paid on the exported goods from Cenvat credit and it is clarified by the C.B.E. & C. also vide Circular No. 687/3/2003-cx, dated 3-1-2003. It is further contended that rejection of their request by Commissioners (Appeals) for grant of rebate in cash by placing reliance on the Punjab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted in Cenvat credit account only. These two provisions talk of granting of rebate of duty only and the same can be possible only in cash and not in form of Cenvat credit as Cenvat credit can be availed and allowed only under Cenvat credit Rules, 2004 and there is no provision for availing or allowing Cenvat credit under Rule 18 of Central Excise Rules, 2002. Even the Central Board of Excise and Customs, an apex body to regulate the working of Central Excise related affairs, has clarified, vide its Circular No. 687/3/2003-Cx, dated 3-1-2003 issued from File No. 267/57/20020/Cx-8, has categorically clarified that there is no discretion with the sanctioning authority to give the refund of duty paid on the goods exported and duty paid throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for such excess payment Cenvat credit can only be restored. But in the instant case no such excess payment of duty has been made and the applicant has paid duty on the exported goods @ 4% only by virtue of Notification No. 29/2004-C.E., dated 9-7-2004 for which rebate of duty is admissible in cash under Rule 18 read with Notification No. 19/2004-C.E. as clarified by the C.B.E. & C vide its above referred circular, dated 3-1-2003. Considering the above facts, the above cited decision of Punjab & Haryana High Court is not applicable to the present cases of the applicant and the Government is of the clear view that Commissioners (Appeals) have committed an error by denying the rebate of duty to the applicant in cash on the basis of above ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
