TMI Blog2020 (1) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... under Advance Authorisation Licence Scheme bar the clearance of export goods on payment of duty, no rebate is admissible under Rule 18 of Central Excise Rules, 2002 consequentially. The applicant has paid an amount as central excise duty on the export goods from their Cenvat account. The said amount does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 wherein duty means the duty payable under Section 4 of the Central Excise Act - C.B.I. C. vide Circular No. 203/37/96-CX., dated 26-4-96 has stated that AR-4 (now ARE-1) value of excisable goods should be determined under Section 4 of Central Excise Act, 1944. Any amount paid in excess of duty liability on one s own volition cannot be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observing that the applicant had not claimed rebate/refund of duty paid on inputs. Therefore, conditions (v) (viii) of Notification No. 96/2009-Cus., dated 11-9-2009 are not applicable to their case. Being aggrieved, the respondent filed an appeal before the Commissioner (Appeals) who vide the impugned Orders-in-Appeal allowed the respondent s appeal observing that in terms of the Notification No. 96/2009-Cus. read with Notification No. 44/2001-C.E. (N.T.), an advance license holder is mandatorily required to export the goods without payment of duty. The applicant paid the duty deliberately to encash the CENVAT credit when clearly the same was not payable. Aggrieved by the impugned order, the applicant has filed the present Revision Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our in his additional submissions. He relied upon the Tribunal s judgment in the case of M/s. Indorama Synthetics (I) Ltd. v. CCE Cus., Nagpur [2013 (296) E.L.T. 411 (Tri. - Mum)]. No one appeared for the respondent and no request for adjournment has been received from them. Therefore the matter is being taken up for disposal on the basis of evidence available on record. 4. The admissibility of Cenvat credit on raw material procured indigenously on payment of Central Excise duty under Advance authorisation scheme through Advance Release Order (ARO)/Invalidation Letter is not in dispute. However it is prescribed therein that the material received by the holder of this Release Order/Invalidation letter shall be subject to the same co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Ministry of Finance (Department of Revenue) Notification No. 42/2001-Central Excise (N.T.), dated 26th June, 2001. 7. Notification 42/2001-Central Excise (N.T.), dated 26th June, 2001 issued under sub-rule (3) read with sub-rule (2) of Rule 19 of the Central Excise (No. 2) Rules, 2001 (as amended) under the Central Excise Act, 1944 notifies the conditions and procedures for export of all excisable goods, except Bhutan [OLD- except to Nepal and Bhutan] without payment of duty from the factory of the production or the manufacture or warehouse or any other premises. 8. It is observed that Notification No. 96/2009-Cus., dated 11-9-2009 exempts materials imported into India from payment of Customs duty against an Advance Authorisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in excess of duty liability on one s own volition cannot be treated as duty. It has to be treated simply a voluntary deposit with the Government which is required to be returned to the applicant in the manner, in which it was paid, as the said amount cannot be retained by Government without any authority of law. Hon ble Punjab and Haryana High Court in the case of Nahar Industries Enterprises Limited v. Union of India [2009 (235) E.L.T. 22 (P H)] has held that Assessee is not entitled to refund thereof in cash regardless of mode of payment of said higher excise duty. 12. Government holds that the applicant is not entitled for rebate under Rule 18 of Central Excise Rules, 2002 on the impugned goods exported under Advance Licen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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