TaxTMI 
TaxTMI 
2015 (3) TMI 1038
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....re that the applicants, a 100% Export Oriented Unit engaged in the manufacturing of marble and granite slabs/tiles. The applicants filed a rebate claim of Rs. 3,74,920 on 14-8-2007 in terms of Rule 18 of the Central Excise Rules, 2002 for duty paid on goods exported under various ARE-1s. However in respect of an amount of Rs. 82,030/- under ARE-1 No. 50/2007-08, dated 15-5-2007, a deficiency letter was issued to the applicants on 30-8-2007. The applicant did not remove the deficiency in respect of ARE-1 No. 50/2007-08, dated 15-5-2007 i.e. non-submission of the disclaimer certificate. The applicant again filed the claim on 26-6-2009 for the said ARE-1 No. 50/2007-08, dated 15-5-2007 when they received the disclaimer certificate. A Show Caus....
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....er Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds :- 4.1 The rebate claim was initially filed on 14-8-2007. Rebate claim was partly allowed to the applicants, however the rebate claim for the balance amount of Rs. 82,030/- relating to ARE-1 No. 50/2007-08, dated 15-5-2007 was withheld by the Revenue Authorities for want of some documents/discrepancies in the original rebate claim. The applicants complied with all the deficiencies pointed out in the letter, dated 30-8-2007 from the Departmental Authorities. However the applicants did not receive the disclaimer certificate in respect of ARE-1 No. 50/2007-08, dated 15-5-2007 from the merchant exporter and as the applicants received the disclai....
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.... the rebate claim by observing that the same was filed with all proper documents after stipulated one year in terms of Section 11B of the Central Excise Act, 1944. Commissioner (Appeals) upheld impugned Order-in-Original. Now, the applicant has filed this revision application on the grounds mentioned in para (4) above. 8. Government notes that assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a deficiency memo was issued on 30-8-2007. Assessee did not remove the deficiency in r/o ARE-1 No. 50/2007-08, dated 15-5-2007 as he did not submit disclaimer certificate issued by Shree Ram Gravio Marmo Pvt. Ltd., Jalore. Assessee withdraw the said rebate ....