2014 (2) TMI 104

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....for export and have filed three rebate claims totally amounting to Rs. 1,43,564/- (83,839 + 28,030 + 31,695) under Rule 18 of Central Excise Rules, 2002. They submitted photocopies of the ARE-1s Central Excise Invoices, Bill of Lading, EP Copies of Shipping Bills, Export Invoices, Bank Realization Certificates, relevant pages of Cenvat Credit Account in support of their rebate claims. 2.1 After following due process of law, adjudicating authority rejected the rebate claim on the ground that the description given in the Central Excise Invoice, ARE-1s and their export documents do not tally and the same is not permissible. 3. Being aggrieved by the said orders-in-original, applicant filed appeal before Commissioner (Appeals), ....

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....ing freight benefit is not correct as the applicant are not taking the benefit and the buyer is bearing all the expenses and the applicants are concerned for their material cost only. As such taking the freight benefit by consignor does not arise. The difference in the name of Excise invoice and ARE-1 are the same from where the applicant is getting the remittance i.e. from Tanzania buyer, directly. As such order of Dy. Commissioner shown that the difference in the name is not correct. The applicant rely upon the similar case of rebate claim in the case of M/s. Syndicate Overseas Pvt. Ltd., Kandivali G.O.I. Order No. 890/2006, dated 29-9-2006. 5. Personal hearing was scheduled in this case on 10-5-2011 & 13-6-2011. Shri M A Gomes, A....

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....estination in Customs invoice which is co-related with the impugned Shipping Bills, there are no findings on these points of the applicant by either of the above authorities. Government notes that in the commercial invoice and packing list the consignee name is mentioned as Zambezi Shipping Agency LLC Dubai United Emirates and buyer name Is also mentioned as, M/s. Zainab Bottlers Ltd Zanzibar Tanzania which appeared in the Central Excise Invoices/ARE-1s. The endorsement of Customs authorities in part B of ARE-1 to the effect that goods have been exported/shipped on Board is not disputed by the department. So the goods mentioned in ARE-1 stand exported. Moreover, in a similar issue, case was remanded by GOI order No. 890/2006 dated 29-9-2006....