2013 (7) TMI 105

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.... the manufacture of vegetable oil and by-products thereof falling under Chapter Heading No. 15 of the schedule to the Central Excise Tariff Act, 1985. Respondent has filed a rebate claim of Rs. 9,49,776/- in respect of duty paid w.r.t. inputs used in the export of the De-Oiled-Cake. The adjudicating authority vide impugned order has sanctioned the rebate claim of Rs. 8,76,462/- in respect of the duty paid on Hexane used in the manufacture of DOC exported. The said order on being reviewed by the Commissioner under the provisions of Section 35E of the said Act ibid, found the claim not being proper and legal due to non-observance of conditions No. (1) and (2) of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 i.e. condition regarding....

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....l the conditions. The applicant has submitted the original documents for verification with the department and the Range Office have verified claim. Thus, it is clear that the applicants are entitled for the refund and the same is not liable to be rejected. 4. Personal hearing scheduled in this case on 27-6-2012 was attended by Shri Ashutosh Upadhyay, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. Nobody attended hearing on behalf of respondent department. The respondent department vide their letter dated 25-6-2012 stated that Order-in-Appeal being legal and proper, may be upheld. 5. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Or....

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....ure laid down in Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 there is requirement of filing declaration and verification/approval of input-output norms. Therefore it is wrong to claim on the part of applicant that demand of such declaration is illegal. The C.B.E. & C. Excise manual of supplementary instruction part-V para 3.2 of Chapter 8, simply states that for the sake of convenience and transparency input and output norms notified under Exim Policy may be accepted. This provision cannot be claimed to do away the provisions of Notification No. 21/2004-C.E. (N.T.). The claimant cannot claim the input rebate as a matter of right when he has failed to follow the provisions of Notification No. 21/2004-C.E. (N.T.) without explaining a....