TaxTMI 
TaxTMI 
2013 (3) TMI 142
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.... that the applicant M/s. Indo Amines Ltd. filed five rebate claims total amounting to Rs. 2,37,346/- and two rebate claims amounting to Rs. 46,343/- in terms of Rule 18 of the Central Excise Rules, 2002. The original adjudicating authority granted rebate on two rebate claims amounting to Rs. 46,343/-. On examining the rebate claims it was noticed that the export clearances made under AR1 were effected to Special Economic Zone located at Tambaram, Chennai. It was further noticed that the Applicants in support of their above claims, filed the original and duplicate of the ARE-1 bearing the endorsement of the Customs officer in charge of SEZ. However it was also noticed that the 'Bill of Export' in respect of ARE-1s prepared were not filed by ....
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....condition for the purpose of granting a rebate claim under Rule 18 of the Central Excise Rules, 2002 and therefore the non submission of Bill of Export by the Applicants can not be a ground for rejection of their rebate claims. 4.2 The Applicants submit that Rule 30 of SEZ Rules, 2006 is a procedure which is required to be followed by the unit in SEZ and not by the supplier of the goods. In the instant case it is not disputed that the goods supplied to the SEZ unit were duty paid goods and the same were received by the SEZ unit which is evident from the endorsed copies of the ARE-1. 4.3 The Applicants further submits that receipt of rebate claim by the manufacturer supplier i.e. the exporter can not be treated as export entitlem....
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....to satisfy that the duty has been paid and the goods are received by the consignee. In the instant case there is no dispute in this regard and therefore the rebate claim deserves to be sanctioned. 4.6 That C.B.E. & C. Circular No. 29/2006, dated 27-12-2006 at para 5 therein also states that the provision relating to export under Central Excise Act and Rules made thereunder may be applied mutatis mutandis. In other words, procedure laid down under Rule 18 of the Central Excise Rules, 2002 is applicable for the purpose of grant of rebate claim to the manufacturer exporter. In the said procedure there is no condition with regard to filing of Bills of Export alongwith other documents filed by the exporter. As such the impugned Order uphol....