2013 (9) TMI 770

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....t Commissioner Central Excise, Division, Bhiwadi. 2. Brief facts of the case are that the respondent M/s. Shree Parvati Metal Pvt. Ltd., Bhiwadi engaged in the manufacture of Hydraulic Press Machines falling under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985 and filed a claim for rebate of Rs. 19,776/- on 25-6-2009 under Rule 18 of Central Excise Rules, 2002 on the ground that they had supplied goods to M/s. Clear Plus India Pvt. Ltd. C-129 Plot Nos. 27 to 29 and 40 to 41 SEZ Noida (UP) hence the duty paid by them is refundable under clause (a) of sub-section 2 of Section 11B of Central Excise Act, 1944. As per sub-rule (3) of Rule 30 of Special Economic Zone Rules, 2006 and Board's Circular No. 29/2006-Cus., dated 27-....

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.... Excise Act, 1944 before Central Government on the following grounds : 4.1 The Board, vide Circular No. 29/2006-Cus., dated 27-12-2006 also provides that the movement of goods from the place of manufacture to the SEZ shall be - (i)   on the basis of ARE-1 (in cases where export entitlements are not availed); (ii)  on the basis of ARE-1 and Bill of Export (in cases where export entitlements are availed). 4.2 In view of above provisions of sub-rule (3) of Rule 30 of Special Economic Zone Rules, 2006 and Board's Circular No. 29/2006-Cus., dated 27-12-2006, in cases where export entitlements are to be availed, the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1 and Bill of Export. Sin....

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....2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate on the cover of ARE-1. 8.1 Rule 30(3)(4) stipulates as under :- "(3) The goods procured by the unit or Developer under claim of export entitlements shall be allowed admission into the special Economic Zone on the basis of ARE-I and the Bill of Export filed by the supplier or on his behalf by the unit or Developer and which is assessed by the Authorised Officer before arrival of goods. (4) A copy of ARE-I and/or copy of Bill of Export as the case way be with an endorsement by the authorised officer that goods have been admitted in full into the Special Economic Zone shall be forwarded to the Central Excise office....