TaxTMI 
TaxTMI 
2012 (6) TMI 775
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....ision, Bhiwadi. M/s. KEI Industries Ltd., Bhiwadi is the respondent in this case. 2. Brief facts of the case are that respondents filed claims of rebate under Rule 18 of the Central Excise Rules, 2002 on the grounds that they had supplied goods to SEZ units. During the scrutiny of the documents submitted with the rebate claims, it was observed by the original authority that the respondents had not filed Bill of Export with the claims. Since the claims of rebate is an export entitlement, therefore, Bills of Export were required to be filed along with the claim. As such the claims appeared not admissible and accordingly, Show Cause Notices were issued to the respondent for rejection of the Rebate Claims. Subsequently, the adjudicating....
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....procedure for procurement of goods from Domestic Tariff Area to a SEZ developer or a unit governed by the provisions of Rule 30 of SEZ Rules, 2006 has been laid down. The said para clearly says that "the movement of goods from the place of manufacture to the SEZ shall be (i) on the basis of ARE-1 (in cases where export entitlements are availed); (ii) on the basis of ARE-1 and Bill of Export (in cases where export entitlements are availed) and against a general Bond or letter of undertaking specified in Annexure-1 and Annexure-II under Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 as amended and furnished by the DTA supplier to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise." 5.2 The perusa....
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....l Excise Act, 1944 and Rules made thereunder may be applied mutatis mutandis, in case of procurement by SEZ units and SEZ developer from DTA for their authorized operations." 6. Personal hearing was scheduled in these cases on 28-5-2012 was attended by Shri L.M. Meena, Inspector, Central Excise on behalf of applicant and he reiterated grounds of revision application. Shri S.M. Hashim, DGM (Commercial) attended hearing on behalf of respondent and stated that Order-in-Appeal being legal and proper may upheld. 7. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal and submissions as made above. 8. Government observes that the respondent supplied ....
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....d officer that goods have been admitted in full into the Special Economic Zone shall be forwarded to the Central Excise office having jurisdiction over the Domestic Tariff Area supplier within 45 days failing which the Central Excise officer will raise the demand of duty against the DTA supplier." Government notes that in this case goods are exported/cleared to SEZ, on payment of duty under rebate claims in terms of Rule 18 of Central Excise Rules, 2002. The said clearance, are infact made under claim of export entitlement i.e. rebate claim of duty paid on exported goods. As such, DTA supplier is required to clear the goods to SEZ on the basis of ARE-I and Bill of Export. 9.2 Government notes that in this case Customs Officer at ....