TMI Blog2022 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... eplaced by 2017 Rules apart from various export incentive that are given to an exporter under the provisions of the Foreign Trade Policy. The order of the original authority after remand confirmed that the petitioner had indeed exported goods and therefore, the petitioner would be entitled for rebate. However, the portion of the rebate has been rejected on the ground that there is a mismatch in the Shipping Bill and From ARE-1 - It appears that the petitioner has not produced a clear copy of BRC. As far as this issue is concerned, the same is condonable and can be reexamined by the authorities. As far as the 2nd issue is concerned, ie., mismatch in the declaration in the Shipping Bill and Form ARE-1 filed, there can be co-relation with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of 39 different rebate claims before the Appellate Commissioner, who remitted the case back to the original authority to pass orders de novo. It is submitted that after the Appellate Commissioner had remitted some of the cases back to the respondents, fresh in Order in Originals were passed partly allowing and partly rejecting the rebate claim of the petitioner. These were subjected to further appeal before the Appellate Commissioner, who by separate orders in appeals had rejected the petitioner's rebate claims. Aggrieved by the same, the petitioner had filed 39 revision applications. In these writ petitions, the petitioner is concerned with 7 different revision applications, wherein the respondent has upheld the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 8. Refund of input tax credit on exports made under bond/LUT under Rule 5 of the Central Tax Credit Rules, 2004 and rebate under Rule 18 of the Central Excise Rules, 2002 is an export incentive given apart from the export incentive in the form of duty drawback under Section 75 of the Customs Act, 1962 r/w Customs, Excise and Service Tax Drawback Rules, 1995 as replaced by 2017 Rules apart from various export incentive that are given to an exporter under the provisions of the Foreign Trade Policy. 9. The order of the original authority after remand confirmed that the petitioner had indeed exported goods and therefore, the petitioner would b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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