Mandatory disclaimer certificate requirement bars manufacturer rebate claims for exported duty-paid goods when not furnished.

Production of the disclaimer certificate from the merchant-exporter was treated as a mandatory condition for a manufacturer's rebate claim under the central excise rebate scheme. The rebate was based on export of duty-paid goods under supervision, but the applicant failed to furnish the required certificate despite being given an opportunity. To prevent double benefit on the same exports, the prescribed requirement had to be satisfied, and its absence justified rejection of the rebate claim.

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Issues: Whether the manufacturer's rebate claim under the central excise rebate scheme was liable to be rejected for non-production of the disclaimer certificate from the merchant-exporter.

Analysis: The rebate claim was founded on export of duty-paid goods under central excise supervision, but the manufacturer did not produce the disclaimer certificate from the merchant-exporter. The governing instructions treated production of such certificate as mandatory where the rebate claim is filed by the manufacturer, to ensure that the benefit is not claimed by more than one person in respect of the same exports. Since the applicant was given opportunity to furnish the certificate and failed to do so, the rebate claim did not satisfy the prescribed requirement.

Conclusion: The rebate claim was rightly rejected for non-production of the disclaimer certificate.

Final Conclusion: The revision application failed because the impugned rejection of rebate was sustained on the ground that the required disclaimer certificate had not been furnished.

Ratio Decidendi: Where a manufacturer seeks rebate of duty on exported goods through a merchant-exporter, production of the disclaimer certificate is a mandatory condition for maintaining the claim and its absence justifies rejection of the rebate.

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