TaxTMI 
TaxTMI 
2010 (2) TMI 921
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.... Act, 1985. the applicant had filed rebate claims under Rule 18 of Central Excise Rules, 2002 in respect of goods exported on payment of duty paid from their cenvat account. After conducting due verification, the adjudicating authority sanctioned the rebate, the Commissioner reviewed the order and filed appeals with the Commissioner (Appeals) inter alia on the following grounds :- 2.1 The applicant had availed exemption under Notification No. 43/2002-Cus., dated 19-4-2002 while importing goods against Advance Licence and had utilized the goods Imported for manufacture of finished goods which were subsequently exported under "claim for rebate under Rule 18 of Central Excise Rules, 2002. Notification No. 43/2002-Cus., dated 19-4-2002 ....
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....a claimant for rebate of duty paid on goods exported ought to fulfill the conditions of Notification No. 43/2002-Cus. Consequently, the attempt of the department to import into the scheme of rebate under Rule 18 any condition that is not prescribed by statute is not sustainable. 4.4 The applicant further submit that it is a golden rule of interpretation that a statute should be understood literally by taking into account the express language used and no external limitation not found in the statute should be read in. 4.5 Applicant, in this regard, rely on the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chandigarh-II v. Bhalla Enterprises reported in 2004 (173) E.L.T. 225 (S.C.) wherein....
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........subject to the following conditions namely :- ................................................ (v) that the export obligation as specified in the said licence (both in value and quantity terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under Rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or Rule 19(2) of the Central Excise Rules, 2002 has not been availed : ...................................." 4.9 The applicant submits that a simple reading of the above ....
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....No. (v) as it stood when the notification was originally issued in April-2002. The unamended Condition No. (v) is as under : "(v) that the export obligation as specified in the said licence (both in value and quantity terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing - authority by exporting resultant products, manufactured in India which Rule 18 or Rule 19 of the Central Excise Rules, 2002 has not been availed : Provided that the Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant products to ultimate exporter in terms of sub-para (b) of para 4.1.1. of the said Export and Import Policy" 4.13 T....
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....d the orders passed by the lower authorities. 7. On the objection raised by the applicant, Govt., observes that when an applicant is working under a particular Notification and a particular scheme he has to fulfill all the conditions of the said Notification/Scheme. In the instant case, the applicant was working under Advance Licence Scheme and availing the benefit of Customs Notification No. 43/2002-Cus. (N.T.), dated 19-4-2002. It was obligatory on his part to fulfill all the conditions specified therein. If a particular conditions is violated, the benefit arising out of that conditions/scheme cannot be extended to the applicant. 8. In view of amendment in Notification No. 93/2004-Cus., dated 10-9-2004 vide corrigendum dat....
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....msp;Govt. observes that the amendment or corrigendum to the notification are issued to make some changes or add certain phrases in the original notifications. They always have prospective applications. They come into existence on the date of their publications in the official gazette except in cases where it is specifically mentioned that they have retrospective effect. Had it been intention of the Central Govt. to permit rebate on such exports retrospectively they should have done it in so especially while amending/correcting the said notification. From the perusal of the records it is observed that the Notification 43/2002-Cus., dated 19-4-2002 was issued on 19-4-2002 and the corrigendum to this notification was issued on 29-11-2002 vide ....