Appeal granted for rebate claim on supplementary invoices under Central Excise Rules

The Commissioner allowed the appeal, setting aside the order rejecting the rebate claim under Rule 18 of Central Excise Rules, 2002 for supplementary invoices. The appellant's claim for rebate based on the date of payment from supplementary invoices was supported by a Tribunal decision, establishing eligibility for rebate on duty paid on consignments already exported. As all requirements were met and the claim was within the time limit, the appellant was granted the refund of duty paid to the government exchequer.

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Issues: Appeal against rejection of rebate claim u/s Rule 18 of Central Excise Rules, 2002 for supplementary invoices; Relevant date for rebate claim; Eligibility of rebate on supplementary invoices.

Relevant Date for Rebate Claim:
The Assistant Commissioner considered the date of shipment for granting rebate under Section 11B, while the appellant argued for the date of payment from supplementary invoices. The Tribunal's decision in a similar case supports the appellant's claim that the date of payment should be considered for the one year period. Thus, the rebate claim was within the time limit.

Eligibility of Rebate on Supplementary Invoices:
Referring to the Tribunal's decision, it was established that exporters are entitled to rebate on additional duty paid on consignments already exported. As there was no dispute over the export of goods and payment of duty on original clearances, the government's intention is to refund the duty paid on exported goods. Since the rebate claim was within the time limit and all requirements were met, the appellant was legally entitled to reclaim the duty paid.

Decision:
Considering the above, the Commissioner allowed the appeal, setting aside the order rejecting the rebate claim. The appellant was granted consequential relief, affirming their entitlement to the duty paid to the government exchequer.

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