2014 (5) TMI 872

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....dated 31.05.2013 passed by the Joint Secretary to the Government of India under Section 35EE of the Central Excise Act, 1944. The order dated 31.05.2013 is hereinafter referred to as the 'impugned order'. By the impugned order, the respondent has upheld the order of Commissioner (Appeals) dated 30.03.2011 and held that the petitioner was not entitled to rebate under Rule 18 of the Central Excise Rules, 2002. 2. The principal controversy in the present matter is whether, in the given circumstances where the petitioner had not deposited the excise duty prior to the export of goods, the petitioner would be entitled to rebate under Rule 18 of the Central Excise Rules, 2002, on the goods exported by it. 3. The brief facts of the case are a....

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.... 4. It is not disputed that the petitioner has paid the excise duty on the automotive parts that were exported, albeit after the goods were so exported. The learned counsel for the petitioner has relied upon Rule 8 of the Central Excise Rule which provides for the manner of paying duty. He specifically referred to sub-rule 3 which provides for payment of interest in the event an assessee fails to pay the duty by the due date. The petitioner's case that the excise duty had been paid in the manner as prescribed. And, since there was some delay in payment of duty, the petitioner had also paid interest on the same. It is, therefore, contended that the petitioner should not be deprived of the benefit of rebate on duty under Rule 18, which is av....

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....f the conditions for grant of rebate under Rule 18 of Central Excise Rules is that the excisable goods be exported after payment of duty. 7. In this case, it is admitted that the said condition has not been complied with. The respondent considered the same and held as under:- "10. Government further observes that sub rule 3 and 3(A) of Rule 8 provides for payment of duty along with applicable interest if the assessee failed to pay the amount of duty by due date. Government notes that provision for claim of rebate is governed by Rule 18, which requires payment of duty at the time of export. The provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim rebate of duty under Rule ....