Strict export procedure compliance is required for rebate of duty; failure to correlate exported goods with duty-paid clearances defeats the claim.

Rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) is available only on strict compliance with the prescribed export procedure and proof that the duty-paid goods cleared from the factory are the same goods actually exported. Where neither officer examination and sealing nor valid self-sealing certification was followed, and the export documents could not be correlated with the clearance records, the identity of the goods was not established. The rebate claim was therefore not admissible and the rejection was sustained.

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Issues: Whether rebate of duty on export goods was admissible when the prescribed sealing or self-sealing procedure was not complied with and the exported goods could not be correlated with the duty-paid goods cleared from the factory.

Analysis: Rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) dated 06.09.2004 depends on adherence to the prescribed export procedure. The scheme requires either examination and sealing by Central Excise officers at the place of dispatch or self-sealing with the required certification on ARE-I. Where those statutory steps are not followed, the authority cannot be satisfied that the goods removed from the factory are the same as the goods exported. The mismatch in quantity and weight between the export and excise documents further weakened the claim of identity and export of the duty-paid goods.

Conclusion: The rebate claim was not admissible. The revision application failed and the rejection of rebate was sustained.

Ratio Decidendi: Rebate under a conditional export notification is available only on strict compliance with the prescribed mandatory procedure and proof that the duty-paid goods cleared from the factory are the same goods actually exported.

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