TMI Blog1999 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), Ghaziabad involving identical issues and hence are considered in this common order. 2. Briefly stated the facts of the cases are that the Asstt. Commissioner rejected 25 rebate claims totalling Rs. 32,84,359.86 being the Central Excise Duty paid on 14" and 17" picture tubes for B/W TV exported to Bangladesh through the Petropole land customs station by merchant-expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is admissible on exports of picture tubes by the merchant exporter effected under the DEEC Scheme — VABAL issued after 1-4-1995, i.e. in terms of Notification No. 79/95-Cus., dated 31-3-1995, to the manufacturers of those picture tubes. 5. The undisputed facts of the cases are that the exports have taken place between June, 1996 and June, 1997 in terms of the VABAL licence issued to the mercha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1) of Section 25 of the Customs Act, 1962 grants exemption from the basic customs duty only on importation of goods under the VABAL Scheme and that there is conspicuous omission of the condition of non availment of input credit under the CER, 1944. This has been made clear by Circular No. 32/95-Cus., dated 5-4-1995 issued from file F.No. 605/57/95-DBK wherein Para 2.2 explicitly authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation before rejecting the rebate claims especially when rebate has been sanctioned by the original authority vide C.No. 1/18/Ref/6/56/1452, dated 19-2-1996 in respect of exports vide AR4 No. 52 dated 26-12-1995 in an identical case. 7. In the result the Revision Applications succeed with consequential relief, if otherwise the claims are in order. It is ordered accordingly. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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