2013 (1) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Division, Kolkata V. 2. Brief facts of the case are that the applicant filed rebate claims of duty paid on tea and packaging materials used in the blending/processing of Indian Black Tea exported vide various ARE-2/Shipping Bills. Prior to export of goods, necessary permission for manufacture of exported goods and its export was obtained in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001. As per special procedure for export of tea under claim of rebate as prescribed in part VI of Chapter 8 of C.B.E. & C. Excise Manual on Supplementary Instructions, the exporter submitted Broker Catalogues and Bill cum Contracts in support of their claim for payment of Central Excise Duty on the inputs (tea). After finding the document....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cant has filed this Revision Application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The order-in-appeal dated 20-10-2009 has been passed without appreciation of cross objections of the applicant/exporter. The Commissioner (Appeals) has not also appreciated the submission of the applicant/exporter as indicated in their written submission. 4.2 There is no dispute that the appellant/exporter made export and also realized sale proceed in foreign exchange. Earning of foreign exchange by export always has received export promotion benefit like Central Excise rebate for which Rule 18 of Central Excise Rules, 2002 is relevant. These facts have not been disputed by the depa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the time-limit. 8. Government observers that rebate claim in question was initially sanctioned by jurisdictional Assistant Commissioner in part through various order-in-originals and the rest of the amount was subsequently sanctioned vide the impugned order-in-original on the basis of provision of amended Rule 18 of Central Excise Rules, 2002 vide Finance Act, 2008. The Commissioner has reviewed the order-in-original and an appeal was filed before Commissioner (Appeals) who set aside the said order-in-original and allowed the appeal of the department on the ground that the goods were not cleared for export at the time of clearance from the factory gate which is a prerequisite for getting rebate of duty. Applicant has filed revisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., dated 16-5-2008 mentioned that Rule 12 of the erstwhile Central Excise Rules, 1944, Rule 18 of the erstwhile Central Excise Rules, 2001 (Nos. 2) and Rule 18 of the Central Excise Rules, 2002 have been amended retrospectively to provide for grant of rebate of duty paid on excisable goods cleared from the factory for export made during 8-7-1999 to 7-12-2006 for that portion of duty paid, which is subsequently refunded under the Special Area Based Exemption from payment of duty. 10. Government observes that in terms of above said amendment in Rule 18, the rebate of duty paid on exported tea which was cleared by manufacturers/gardeners availing benefit of Notification No. 33/99-C.E. (N.T.), dated  8-7-1999, is admissible under Ru....