TaxTMI 
TaxTMI 
2013 (7) TMI 882
X X X X Extracts X X X X
X X X X Extracts X X X X
....m AFS, Nagpur, they had supplied 220.82 KL of ATF to international airlines for the period 29-12-2004 to 1-1-2005 on which excise duty involved was Rs. 3,93,801/-. Since supplies of ATF to International airlines is to be treated as exports and without payment of duty, M/s. IOCL filed the refund claim for Rs. 3,93,801/-. It was noticed during the scrutiny of the refund claim that the applicants have not submitted the original duty paying invoices issued by them to Khapri Depot. Accordingly a show cause notice was issued to them. Subsequently, the refund claim was rejected by the Deputy Commissioner, Central Excise & Customs, Division-IV, Vadodara-I vide Order-in-Original No. 21/Ref./DC/Div.IV/BKG/2008-09, dated 20-9-2008 mainly on the grounds that the ground that applicant failed to remove the goods under cover of AREs-1 in terms of the Notification No. 19/2004-C.E. (N.T.) and also that they failed to submit proper duty paying document for clearance of ATF. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals) who upheld the order-in-original. 4. Being aggrieved by the impugned orders-in-appeal, the applicant party has fil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....failed to submit proper duty paying document for clearance of ATF. The said Order-in-Original was upheld by Commissioner (Appeals). Now applicant has filed this revision application on the grounds stated above in para 4. 8. Government observe that in order to avail benefit of rebate under Rule 18 r/w Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 the applicant was required to comply with condition and procedure stipulated in the said Notification dated 6-9-2004. The original authority observed that the applicant failed to remove the goods by following ARE-I procedure under cover of ARE-1 as prescribed under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. Since no ARE-I form was prepared/submitted for clearance of excisable goods for export. 9. In this regard, for proper understanding of issue, the relevant provisions of Notification and instructions regarding filing of rebate claim along with requisite documents are extracted below :- 9.1 Para 8.2, 8.3 and 8.4 of part I of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions stipulates as under :- "8.2 It shall be essential for the exporter to indicate on the A.R.E. 1 at the time ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... shall export the goods sealed at the place of dispatch by a Central Excise Officer; (iv) For the sealing of goods intended for export, at the place of dispatch, the exporter shall present the goods along with four copies of application in the Form ARE-I specified in the Annexure to this notification to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse; (v) The said Superintendent or Inspector of Central Excise shall verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, shall seal each package or the container in the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done; (vi) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter; (vii) The triplicate copy of application shall be - (a) sent to the officer with whom rebate claim is to be filed, either by post or b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or (b) send to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on Electronic Data Inter-change system of Customs; (xiii) On arrival at the place of export, the goods shall be presented together with original, duplicate and quadruplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer; (xiv) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export : Provided that if the Superintendent or Inspector of Central Excise scaled packages or container at the plac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t and necessary for establishing that the goods cleared from factory on payment of duty are actually exported. 9.4 From above position, it becomes quite clear that ARE-1 application is the basic essential document for export of duty paid goods under rebate claim. The Customs certification on these copies of ARE-1 proves the export of goods but in the absence of duly certified copies of ARE-1, rebate sanctioning authority has no chance to compare these documents with triplicate copy of ARE-1 as stipulated under above discussed provisions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and therefore he cannot satisfy himself of the correctness of the rebate claim. Hence, it cannot be established that excisable goods cleared from factory of manufacture on payment of duty has been exported. 9.5 In case of export of goods without payment of duty under bond in terms of Rule 19 of Central Excise Rules, 2002, there is a provision under Chapter 7 of C.B.E. & C. Excise Manual of Supplementary Instructions (the chapter which relate to procedure/instructions in respect of export under bond without payment of duty) for accepting proof of export on the basis of collateral doc....