TaxTMI 
TaxTMI 
2012 (12) TMI 968
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....r (Rebate) Central Excise, Mumbai-I. 2. Briefly stated facts of the case are that M/s. Telco, Pune, the applicant originally cleared the goods for export under bond from the factory under eight AR4/AREs. However, these goods could not be exported due to cancellation of their export order and therefore, Central Excise duty amounting to Rs. 68307/-was paid vide TR6 challan dated 22-6-2000 and amounting Rs. 466239/- was paid through entry in RG 23 Pt. II. However, these goods were subsequently exported in 2003 under two ARE 1s on receipt of fresh export order, as per details tabulated below : Sl. No. Original AR4 Nos. & dated under which goods were first cleared for export under bond Dated of payment of duty after ....
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....ioner, Central Excise, seeking extension for delay in export. After considering all the submissions, Commissioner (Appeals) set aside impugned Order-in-Original and allowed the appeal filed by the department. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The applicants submit that it is not in dispute in the instant case that - (i) the goods were exported; (ii) the applicable excise duty was paid on the goods; and (iii) the claim for rebate was filed within the stipulated time limit as per Section 11B of the Central Excise Act, 1944. Having regard to this undisputed f....
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....1 19-3-2002 20-2-2002 27-1-2003 10-3-2003 2-9-2003 LPT709 E38 Truck Chassis MV/B 7349 Dt. 20-3-2000 19-3-2001 19-9-2001 19-3-2002 20-2-2002 27-1-2003 2-2-2003 2-9-2003 LPT709 E38 Truck Chassis MV/B 7351 Dt. 20-3-2000 19-3-2001 19-9-2001 19-3-2002 20-2-2002 27-1-2003 10-3-2003 2-9-2003 LPT709 E38 Truck Chassis MV/B 1740 Dt. 24-5-2000 23-5-2001 23-11-2001 23-5-2002 20-2-2002 27-1-2003 2-2-2003 2-9-2003 LPT709 E38 Truck Chassis MV/B 1743 Dt. 24-5-2000 23-5-2001 23-11-2001 23-5-2002 20-2-2002 27-1-2003 10-3-2003 2-9-2003 LPT709 E38 Truck Chassis MV/B 1746 Dt. 24-5-2000 2....
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....of due exportation is to be filed with the Assistant Commissioner before the expiry of period specified in Section 11B of the said Act. As per Section 11B(5)(B) of the said Act the relevant date for filing rebate claims in case of export of goods outside India is one year from the date on which ship or aircraft on which the goods are loaded leaves India. In the instant case, the rebate claims were filed well within this stipulated time. Therefore, the applicants submit that the conditions of said Notification are fully met with and Board's instruction is also stands followed. 4.6 When the export order came for these goods, the applicants prepared fresh ARE-1s by intimating the Range Superintendent and after physical inspection of go....
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....2012 was attended by Shri Ganesh Bapu T.R., Advocate on behalf of applicant who reiterated the grounds of revision application. Nobody attended hearing on behalf of respondent department. 6. Government has carefully gone through the relevant case records and perused the impugned orders-in-original and Orders-in-Appeal. 7. Government observes that the applicant initially exported the goods under cover of 8 AR-4/AREs in the year 1998 and 2000. Due to cancellation of order of export, they did not export the goods and paid applicable duty on such goods. On receipt of fresh export orders, they exported the goods on and filed rebate claim of duty paid in year 2002 under Rule 18 r/w the then existing Notification No. 40/2001-....