Rebate on exported excisable goods requires proof that the same duty-paid goods were directly exported by the manufacturer.

Rebate of duty on exported excisable goods was confined to a manufacturer-exporter under Notification No. 41/94-C.E.(N.T.), and direct export of the same duty-paid goods had to be shown. Where the exporter was not the manufacturer and the record did not establish a nexus between the goods cleared from the factory and the goods exported, mere proof of export was insufficient. The circular cited could not relax the notification's conditions. The rebate or refund claim was therefore not admissible.

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Issues: Whether rebate or refund of duty on exported goods was admissible when the exporter was not the manufacturer and no satisfactory nexus was shown between the goods cleared from the factory and the goods exported.

Analysis: Rebate under Notification No. 41/94-C.E.(N.T.) dated 29-9-1994 was available only when excisable goods were exported directly from a factory or warehouse by the manufacturer. The record showed that the goods were cleared by one manufacturer under invoice, while the export documents showed export by the respondent, who was not the manufacturer. No evidence established that the exported goods were the same goods cleared from the factory. The relaxation referred to in Circular No. 294/10/97-CX. dated 30-1-1997 could not override the notification conditions, and mere proof of export did not by itself entitle a non-manufacturer exporter to rebate.

Conclusion: The rebate/refund claim was not admissible to the respondent, and the Revenue's appeal succeeded.

Ratio Decidendi: Rebate of duty under the notification is confined to the manufacturer-exporter and requires direct export of the duty-paid goods with proof that the exported goods are the same as those cleared from the factory.

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