2012 (11) TMI 1068

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.... case are that the applicant had filed two rebate claims aggregating under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, in respect of the goods cleared from the factory premises of M/s. Swiss Pharma Pvt. Ltd., Ahmedabad; and exported through Air Cargo Complex, Sahar, Mumbai on 11-3-2006. The Assistant Commissioner (Rebate), Central Excise, Mumbai-IV issued a Show Cause Notice to M/s. Unique Pharmaceutical Laboratories asking them to show cause as to why their rebate claims should not be rejected being time-barred in terms of sub-section (1) of Section 11B of Central Excise Act, 1944. However, the Assistant Commissioner (Rebate), Central Excise, Mumbai-IV while granting the rebate held that the respondents had filed their rebate cla....

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....vernment on the following grounds : 4.1 The Commissioner (Appeals) has admitted the facts that the applicant's goods covered by ARE-1s were in fact exported by two different modes. Since goods were exported, the Commissioner should have granted the relief to the applicant. The Commissioner (Appeals) also admitted that the applicant could not file rebate claims covered by this application in time on account of delay in obtaining certified copies of relevant documents from the office of the Maritime Commissioner (Rebate), Raigarh. He could have condoned the delay as this is not wilful contravention of Section 11B. The Commissioner should have relied on the finding of the Assistant Commissioner, Mumbai-IV that the applicant was pre....

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....n 16-11-2006 and 18-12-2006 which was processed on 13-6-2007 and as per pending request of the applicant, the relevant photocopies were certified on 19-6-2007 and it is then after that the applicant Exporter could made the proper rebate claim with the Assistant Commissioner (Rebate), Central Excise, Mumbai-IV on 20-7-2007. 8. Government considers the above situation of one of the export case as having been made partly by sea & partly by Air, thereby attracting the jurisdiction of two different authorities for the purpose of grant of due export benefits. For this case matter Government is of the opinion that when the applicant had indeed bonafidely approached one of the proper rebate sanctioning authority for the purpose and submitte....