TaxTMI 
TaxTMI 
2013 (7) TMI 884
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....the applicant had filed refund claim for Rs. 4,30,762/- before the Assistant Commissioner for export of their goods under the provision of Section 11B(2)(a) of the Central Excise Act, 1944 in respect of duty paid inputs used in manufacture of non-excisable medicaments viz. Paclitaxel Injection (of different strength) exported under Bond (executed before Prohibition & Excise Department of the State Government, and not before the Central Excise Authorities under Central Excise Act and Rules) under the prescribed form of State Excise i.e. AR-4 under supervision of Prohibition & State Excise Authority. Some of the inputs used in the manufacture of export goods are not covered under the orbit of the Central Excise Law as it contains some proport....
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....Excise Act, 1944 before Central Government on the following grounds :- 4.1 Whenever any exporter exports the goods, he exports the value in goods and not duty and taxes. Therefore if any duty is paid, the same is refunded back to the exporter. Knowing the fact very well that duty and taxes are to be consumed only in case if the goods are used within India. However in case of export of goods, the Government has provided the policy and procedure for claiming the refund of duty on goods exported or the refund of duty on inputs used for export goods, whether exempted, excisable goods or non-excisable goods. 4.2 The applicant would like to draw your attention on the allegations made in show cause notice and the ground for rejection o....
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....d down under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 is not required to be followed, however, under Section 11B of Central Excise Act, 1944 the refund of duty paid on the quantity of raw material consumed in final product which may be excisable goods or non-excisable goods, refund is admissible as per Part V of Chapter 8 of Central Excise Manual wherein at para 1.2 it is clarified that in Rule 18 and "in the said Notification, expression Export Goods has been used. It refers excisable goods "dutiable or exempted" as well as non-excisable goods. Thus, the benefit of input stage rebate can be claimed on export of all finished goods whether excisable or not. 4.5 The applicant is relied on the following decisions of Hon'ble H....
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....s used in export goods, whether dutiable or exempted - Dcouments constituting proof of export produced - Impugned order set aside - Rules 5 and 6 ibid. [paras 3, 8, 9, 10] 4.5 The applicants also states that the Notification 21/2004-C.E. is applicable to excisable goods, exempted goods as well as non-excisable goods. The non-excisable goods are those export goods which are not covered under Central Excise Tariff. In the instant case, the export goods are considered as non-excisable goods. Therefore the benefit of Notification 21/2004-C.E. is eligible to us. However the procedure to be followed is not complied by us and the same may not be considered as statutory requirement for claiming rebate of duty on inputs used for export of good....
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....- Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. Explanation. - "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft." As per said rule, the Central Government may, where any goods are exported, by notification, grant, rebate of duty paid on materials used in the manufacture or processing of such goods and rebate shall be subject to such conditi....
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....; It may be noted that in rule 18 and in said notification, expression 'export goods' has been used. It refers excisable goods (dutiable or exempted) as well as non-excisable goods. Thus, the benefit of input stage rebate can be claimed on export of all finished goods whether excisable or not." It is clearly mentioned above para 1.2 that in the said Notification No. 21/2004-C.E. (N.T.) expression 'export goods' has been used and it refer to excisable goods (dutiable or exempted) as well as non-excisable goods. Thus the benefit of input stage rebate can be claimed on export of all finished goods whether excisable or not. In this case, applicant has exported goods under supervision of state excise authorities. So it is not known whether suc....