TaxTMI 
TaxTMI 
2013 (6) TMI 679
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....ngaged in the manufacture of excisable goods namely 'Drugs and Medicines'. The applicants filed the rebate claim for Rs. 1,69,935/- under Rule 18 of the Central Excise Rules, 2002 stating that the said duty was paid by them on inputs used in the manufacture of export goods exported under the cover of ARE-2 No. 37/09-10, dated 26-5-2009 under the provisions of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 as amended. A show cause notice dated 5-8-2010 was issued to the applicants to reject the rebate claim on the sole ground that the applicant exported the medicine namely, "Tamol-100" capsules vide ARE-2 dated 26-5-2009, whereas the requisite declaration under the notification was filed by them on 11-6-2009 i.e. much after processing ....
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....oods in question has not been exported by the applicant and hence in absence of such evidence the rebate claim in question cannot be denied to the applicant for not following the conditions and procedures of Notification No. 21/2004-C.E. (N.T.). Even it is not the case of the department that the applicant has not procured Central Excise duty paid inputs for manufacturing of the goods exported out of India. 4.2 The core aspect or fundamental requirement for rebate is its manufacture and subsequent export. Applicant further submits that as long as this requirement is met other procedural deviations can be condoned. Rebate and other such export promotion schemes of the Government are incentive oriented beneficial schemes intended to boos....
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....how cause notice it is alleged that the claimant has failed to fulfil the conditions of the aforesaid notification inasmuch as that the claimant had failed to obtain the requisite permission by the Asstt./Deputy Commissioner for manufacture or processing and export of finished goods. In this regard, as per Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, read with chapter 8 of C.B.E. & C.'s excise manual of supplementary instructions, a manufacturer intending to claim rebate of the duty paid on inputs used in manufacture of export goods shall file a declaration with the Asstt./Deputy Commissioner of the Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured or proces....
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....ion to the applicant for manufacture or processing and exports of finished goods. However, in the present case, this condition of the notification is not fulfilled inasmuch as that the claimant has effected export of their goods namely "Tamol 100" capsules vide ARE-2 No. 37/2009-10, dated 26-5-2009 whereas the declaration under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 was filed by the notice on 11-6-2009 i.e. after the export of goods. This fact has also been confirmed by the Range officer in his verification report dated 4-8-2010. Since in the present case, claimant has failed to fulfil the primary condition of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, it is concluded that the claimant is not eligible for ....