TaxTMI 
TaxTMI 
2014 (2) TMI 1
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...., for contract with DLF Ltd., SEZ Developer and (ii) M/s. Moser Bear Photo Voltaic Ltd., B-66, Udyog Vihar, SEZ, Greater Noida (UP) India. The original authority found that the applicant's claim is not admissible on ground that as per sub-rule (3) of Rule 30 of Special Economic Zone Rules, 2006 and Board's Circular No. 29/2006-Customs, dated 27-12-2006, in case where export entitlement 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. However the applicant has not filed bill of export. Accordingly, original authority rejected the rebate claims of the applicant. 3. Being aggrieved by the said Orders-in-Original, applicant filed appeals before Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant has filed these revision applications under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The perusal of the allegations made in the Show Cause Notices while proposing to reject the present refund claims; the findings recorded by the Assistant Commissioner in his Orders-in-Ori....
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....the Central Excise Rules, 2002. Impliedly, therefore, the said claim of the applicants has been accepted by the Commissioner (Appeals) by the theory of Non-Travers. As per Circular No. 29/2006-Cus., dated 27-12-2006, in case the export entitlements are not availed, the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1s. Further, it also shows that such movement of goods manufactured in DTA units to SEZ shall be under Bills of export and AREs-1 only in cases where exporter avails export entitlements. Now, in the present case there is no dispute about the fact that the applicants have not availed any export entitlement with respect to the exports made under ARE-1 Nos. 74/07-08, dated 13-2-2008 to the SEZ unit. Impliedly therefore, as per procedure set out in Circular No. 29/2006-Cus., dated 27-12-2006, the applicants have correctly followed the procedure of export goods to SEZ unit under AREs-1 and they were certainly not required to make the movement of the said goods to SEZ under the Bill of Export or Shipping Bill whatever the case may be. 4.4 In any case, when the appellants have substantially complied with the law laid down in Rule....
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....-Appeal. 7. Government observes that the applicant supplied their goods to SEZ and filed rebate claims under Rule 18 of the Central Excise Rules, 2002. The original authority rejected rebate claims of the applicant on the ground that the applicants failed to export the goods under Bills of export in terms of Board's Circular No. 29/2006-Cus., dated 27-12-2006 and hence, are not eligible for rebate claims. Commissioner (Appeals) upheld the impugned Orders-in-Original. Commissioner (Appeals) while upholding impugned Orders-in-Original has observed that the applicants were not required to submit any Bills of export for claiming the rebate under Rule 8 of the Central Excise Rules, 2002 and hence, rejection of rebate on ground of non-submission of Bills of Export is not sustainable. However, Commissioner (Appeals) observed that the applicants supplied the goods to buyers which is neither a unit nor developer of SEZ. Now, applicant has filed these revision application on grounds mentioned in para (4) above. 8. Government observes that in terms of para (5) of Board's Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SEZ shall be eligible for claim of reba....
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....e to the contractors including sub-contractors appointed by such Developer or Co-developer, and all the documents in such cases shall bear the name of the Developer or Co-developer along with the contractor or sub-contractor and these shall be filed jointly in the name of the Developer or Co-developer and the contractor or sub-contractor, as the case may be : Provided also that the Developer or Co-developer, as the case may be, or the Special Economic Zone Unit shall be responsible and liable for proper utilization of such goods in all cases." Para (5) of the Board's Circular No. 29/2006-Cus., dated 27-12-2006, reads as follows :- .............................................. .............................................. "The existing SEZs, i.e., the ones notified under Section 76A of Chapter XA of the Customs Act, 1962 shall be deemed to have been notified under Section 4 of the Act. Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to the fulfilment of conditions laid thereun....