TaxTMI 
TaxTMI 
2012 (10) TMI 189
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....el Agrico Pvt. Ltd. A-73, Industrial Area, Sikandrabad (UP) against the Order-in-Appeal No. 252/CE/APPL/NOIDA/2009 dated 18-9-2009 passed by the Commissioner (Appeals), Customs & Central Excise, Noida, in the matter arising out of Order-in-Original No. 44/R/AC/N-V/08-09 passed by the jurisdictional Assistant Commissioner, Central Excise, Division-V, Noida. 2. Brief facts of the case are that....
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....e the above referred claim the Applicant claimed refund of duty paid by M/s. Weir Minerals (India) Pvt. Ltd., Bangalore, the manufacturer of the said goods. The Assistant Commissioner, Central Excise, Division-IV, Noida rejected the refund claim application vide the impugned order holding that the refund is not admissible to the Applicant under Rule 18 of the Central Excise Rules, 2002. 3. B....
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....ate claim was filed before the wrong authority under bona fide belief, within the time prescribed and this is merely an unintentional procedural lapse on the part of the Applicant. It is the view of the Government of India that where the export is not in dispute and there is a mere infraction of the procedural conditions of the Notification, then the rebate claim should not be rejected. 5. P....
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....Appellate Authority upheld the impugned Order-in-Original. 8. Government observes that applicant (in this case merchant exporter) has exported the goods manufactured by M/s. Weir Minerals (India) Pvt. Ltd., Bangalore. As per provisions of Notification No. 19/2004-C.E. (N.T.) the rebate claim is to be filed with the Assistant Commissioner/Deputy Commissioner of Central Excise having jurisdict....