2013 (9) TMI 769

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....the applicant M/s. L.K. Mehta Polymers Ltd., are engaged in the manufacturing and export of PR woven sack/bag. The applicant submitted rebate claims w.r.t. duty paid on goods exported under Rule 18 of the Central Excise Rules, 2002. Show Cause Notices were issued to the applicant, wherein it was proposed to reject rebate claims on the ground that Education Cess @ 2% and SHE Cess @ 1% has not been shown on the body of AREs-1. 2.1 It has further been contended by the department that in AREs-1 it has been mentioned that goods have been exported under duty Drawback Scheme. From this declaration, it appears that the applicant has claimed Drawback of customs duty but they have not produced any evidence of payment of customs duty on inputs used....

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....bition provided under Notification No. 68/2007-Cus. (N.T.). 5. Personal hearing was scheduled in this case on 23-8-2011 was attended by Shri Ramesh Nair, advocate, on behalf of the applicant who reiterated the grounds of Revision Application. The respondent-Department vide their letter dated 3-6-2010, mainly relied upon impugned orders. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the Revision Application was received after 3 days beyond stipulated three months period. The applicant filed condonation of delay application stating that they sent the Revision Application via Speed Post on 23-2-2010 and that due to holidays....

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....ioning at Education Cess and SHE Cess in copies of' AREs-1, they proved the payment the said duties by producing copy of relevant Excise Invoices and R.G.-23A Part-II account, which has not been contradicted by the lower authorities. Non-mentioning of Education Cess and SHE Cess in copies of AREs-1 is procedural lapse. There are catena of Hon'ble Court's judgments, wherein it has been held that export related benefit cannot be denied on technical procedural lapses if the substantial condition of that benefit has been fulfilled. Substantial compliance of payment of duty and export of goods have been proved by the applicant, as such, rebate claim cannot be denied on this count. 8. Government notes that the applicant have availed customs po....