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of <h1>Rebate Claim Discrepancies Upheld: Compliance Essential for Central Excise Act Rebates</h1> <h3>M/s Intas Pharmaceuticals Ltd., 2nd Floor, Chinuhai Centre, Off. Nehru Bridge, Ashram Road, Ahmedabad-380009 Versus Commissioner of Central Excise, Mumbai-II</h3> M/s Intas Pharmaceuticals Ltd., 2nd Floor, Chinuhai Centre, Off. Nehru Bridge, Ashram Road, Ahmedabad-380009 Versus Commissioner of Central Excise, ... Issues involved:Rejection of rebate claims by the Deputy Commissioner, Admissibility of rebate claims on FOB value, Requirement of Bank Realization Certificate, Discrepancies in export documents, Duty payable under different Notifications, Non-submission of BRC, Sanction of rebate claim in cash, Date discrepancies in Mate Receipt, Submission of BRC, Admissibility of rebate only on duty paid at effective rate, Evidence of export, Revision Applications under Section 35EE of Central Excise Act 1944.Analysis:The revision applications were filed against the rejection of rebate claims by the Deputy Commissioner based on discrepancies in export documents. The claims were rejected due to issues like container number and seal number discrepancies, date discrepancies in Mate Receipt, and non-submission of Bank Realization Certificates (BRCs). The original authority held that rebate claims are admissible on FOB value at 4% duty payable under a specific notification, not 10% as claimed by the applicant.The applicants argued that BRCs were not necessary as the goods had reached the destination and payment was received. They also pointed out discrepancies in container numbers and seals, emphasizing the need for proper evidence to establish exports. The applicants cited various legal decisions to support their arguments regarding procedural lapses in rebate claims.The Government carefully reviewed the case records and observed that the rebate claims were rightly rejected due to discrepancies and non-compliance with procedural requirements. The authorities upheld the rejection based on the admissibility of rebate only on duty paid at the effective rate, which was 4% in this case.Regarding the date discrepancies in Mate Receipt, the applicants submitted a fresh copy with corrected dates, but the Government found no merit in this argument as no evidence was provided to show the submission of the corrected document to the authorities. The Government upheld the decision that goods could not have been exported prior to clearance from the factory based on the available evidence.In conclusion, the Government rejected the revision applications as they lacked merit and upheld the decision of the Commissioner (Appeals) regarding the rejection of rebate claims. The judgment emphasized the importance of proper evidence and compliance with procedural requirements in establishing exports and claiming rebates under the Central Excise Act 1944.
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