1997 (12) TMI 131 - CGOVT - Central Excise

Revision application granted for rebate claim on Central Excise duty for cotton fabrics used in export

The revision application was filed against the rejection of a rebate claim on Central Excise duty for cotton fabrics used in manufacturing exported ... Export Issues involved: Rebate claim rejection on Central Excise duty paid on cotton fabrics for export, discrepancies in description of goods on shipping documents, rejection of appeal based on varying goods description.Summary:1. The revision application was filed against the Order-in-Appeal rejecting the rebate claim of Rs. 76,195/- on Central Excise duty paid on cotton fabrics used in manufacturing exported articles. The rejection reasons included discrepancies in goods description on shipping documents and the nature of the rebate claim. 2. The appellate authority set aside the rejection based on the nature of the rebate claim but upheld it due to discrepancies in the goods description. The applicants claimed that the exported goods matched those cleared, providing various documents to support their case.3. Upon review, the Government noted that while there were differences in the broad description of goods, the detailed contents in all export documents matched, including marks, numbers, package descriptions, and sizes. The Government decided to condone the procedural lapse and allowed the revision application in the interest of overall export.4. The Government ordered in favor of the applicants, considering the detailed matching contents in all export documents despite the broad description discrepancies, ultimately allowing the rebate claim on Central Excise duty paid on cotton fabrics for export.