Prior declaration before export is mandatory for duty rebate on exported goods; post-export filing defeats the claim.

Rebate of duty under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) is available only where the prescribed declaration, including input-output ratio and manufacturing details, is filed and approved before export. Filing the declaration after the goods had already been exported did not satisfy the mandatory pre-export condition, and the use of duty-paid inputs could not be verified under the scheme. The rebate claim was therefore not admissible, and the rejection by the lower authorities was upheld.

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Issues: Whether rebate of duty paid on inputs used in the manufacture of exported goods was admissible when the declaration required under Notification No. 21/2004-C.E. (N.T.) was filed only after the export of the goods.

Analysis: Rebate under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) is available only when the prescribed declaration and verification are completed before commencement of export. The notification makes prior declaration of input-output ratio, manufacture or processing details, and approval by the jurisdictional authority a mandatory condition for determining the correctness of the claim and preventing evasion. Here, the declaration was filed after the goods had already been exported, so the primary condition of the notification was not satisfied. In such circumstances, the use of duty-paid inputs in the exported goods could not be verified in the manner required by the scheme.

Conclusion: The rebate claim was not admissible and the rejection by the lower authorities was upheld.

Ratio Decidendi: Where a rebate notification requires prior declaration and approval before export, filing the declaration after export defeats the mandatory condition and disentitles the claimant from rebate.

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