TaxTMI 
TaxTMI 
2015 (3) TMI 1039
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.... of the case are that the applicant filed various claims of rebate of duty paid on export products under Rule 18 of the Central Excise Rules, 2002. The rebate claims were initially partly sanctioned to the applicant inasmuch as amount of Rs. 14,32,685/-, was denied to be rebated in the form of cash. Out of total rejected sum of Rs. 14,32,685/-, amount of Rs. 12,09,275/- was disallowed for the reasons that original/duplicate copies of AREs-1 could not be filed along with relevant proof of export. Remaining amount of Rs. 2,23,410/- was allowed to be credited in Cenvat account of the applicant. The original authority ordered for re-credit in Cenvat account on the ground that transaction value in impugned cases is the lowest of three FOB values....
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....as clarified in its Circular No. 510/06/2000-Cx, dated 3-2-2000 issued from F. No. 209/29/00-Cx-6 that the rebate sanctioning authority is not required to reassess the value for the export and the value assessed by the range officer on ARE-1 at the time of export has to be accepted. Further, this duty is also not affected by the less realization of export proceeds owing to exchange rate fluctuation and the duty and value has to be on the date, time and place of removal and the exchange rate on that date alone would be applicable. 4.3 The applicants has relied upon following case decisions in this regard : (i) Jewel Packaging Pvt. Ltd. v. CCE, Bhavnagar, 2010 (253) E.L.T. 622 (Tri.-Ahmd.) (ii)  ....
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....ehalf of respondent department. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, it is observed that applicant has contested the impugned Order-in-Appeal for denial of cash rebate of Rs. 2,23,410/-. Applicant has contended that they have paid duty on the transaction value of the goods. The FOB value declared on Shipping Bill is exactly same. The difference in BRC value is due to fluctuation in foreign exchange rate and not due to any inclusion of ocean freight value. Government notes that the original authority has not given any finding/reasoning for choosing lowest of the values mentioned in AREs-1, Shipping Bills and BRC....