2013 (7) TMI 211

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....sable goods namely, medicines. They filed the input rebate claim under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 r/w Rule 18 of the Central Excise Rules, 2002 for duty paid by them on inputs used in the manufacture of export goods. A Show Cause Notice was issued proposing rejection of rebate claim filed by the applicants on the ground that the applicants failed to incorporate self-certification on ARE-2's as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 read with para 5 of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 as amended. The adjudicating authority vide the impugned order rejected the rebate claim. 3. Being aggrieved by the said Order-in-Original, respondent filed appe....

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....rocessing and export of finished goods. Therefore as per the said notification, manufacturing or processing and export of the goods can only be effected by the party if permission is granted by the Assistant Commissioner or Deputy Commissioner after verification of correctness of the ratio of input and output mentioned in their declaration but in the present case this condition of the notification has not been fulfilled as the said party has effected export of their goods well before the permission granted by the Deputy Commissioner on 24-3-2009. Hence the condition of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 has not been fulfilled in these cases. The Commissioner (Appeals) has also failed to appreciate the basic ingredients....

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....held. 7. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 8. Government notes that the respondent exported goods and filed claim of rebate for duty paid on inputs, used in final export goods under Rule 18 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The original authority rejected rebate claim on the ground that applicants failed to incorporate self-certification on ARE-2 as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.) r/w para (5) of the Notification No. 21/2004-C.E. (N.T.). The original authority also observed that the respondent filed declaration and got the input-output verification done after export of goods. ....