TaxTMI 
TaxTMI 
2009 (10) TMI 396
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....er] - This appeal is filed by the Revenue against O-I-A No. 200 to 210/2007, dated 24-9-2007. 2. Heard both sides and perused the records. The issue involved in this appeal is regarding the reduction of the amount of rebate paid to the respondent by the lower authorities in view of the fact that the appellant had paid the duty on the CIF value of the consignment exports in place of FOB value. 3.....
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....ned authorized representative for the respondent submits that there is no dispute that they had paid duty on the CIF value and the said ARE-Is were assessed finally by the authorities. 5. On a careful consideration of)he submissions made by both sides and perusal of the records, I find that the Revenue is challenging the order on the ground that the respondent is not eligible to have the rebate i....
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....e for export under claim for re bate, would be based on FOB value. However Board in its circular no. 510/06/2000-CX, dated 3-2-2000 has further clarified that the rebate sanctioning authority should not examine the correctness of assessment but should examine only the admissibility of rebate of the duty paid on goods covered by a claim. Board has also clarified that if the rebate sanctioning autho....
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....STAT Mumbai in the case of Bharat Chemicals v. CCE, Thane as reported in 2004 (170) E.L.T. 568 (Tri. Mumbai) has held that rule relating to rebate makes no distinction based on the source or manner of payment of duty. Accordingly I hold that appellants are eligible for rebate in cash of the full duty paid by them at the time of ex port, and pass the following order. Order I set aside all the 11 ....