TaxTMI 
TaxTMI 
2016 (7) TMI 431
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....applicants exported the goods on payment of duty and filed rebate claims under Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-CE(NT) dated 06.0912004. The original authority sanctioned the rebate claim. 3. Being aggrieved by the said Order-in-Original, department filed appeal before Commissioner (Appeals) on the ground that the Deputy Commissioner of Central Excise, Rebate, Raigad, sanctioning rebate claim amounting to Rs. 2,45,568/- on the ground that the goods were exported by availing benefit under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification No. 43/2001-CE(NT) dated 26.06.2001 as certified by them at Sr. No 3(b) & (c) of the ARE-I. Under the Notification No. 21/2004-CE(NT) dated 06.....
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....ts self assessment of "Export Certificate" which the Commissioner (Appeals) failed to appreciate. 4.2 Notification No. 21/2004-C.E.(N.T.) dated 06.0912004 as amended, in this case ARE-2 needs to be prepared and in such cases rebate of duty on excisable goods used in goods exported to any country except Bhutan can be claimed. In this case the finished goods necessarily be exported under bond and the jurisdictional officer has to certify the input used in the finished goods export on the ARE-2 itself. Then only rebate can be claimed. In this case rebate should be claimed only from the Jurisdictional Assistant Commissioner and not from Maritime Commissioner. If it is the case the jurisdictional Range Officer would not have certified a....
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....nder Rule 19Export under Bond-procurement of excisable goods without payment of duty for use in manufacture of export goods- procedure. One who avails this notification the goods necessarily requires to be cleared under Bond under Rule 19 of Central Excise Rules, 2002 under ARE-2, because in this case the input is non duty paid. Hence since the, manufacture has availed Cenvat credit on the input used in the manufacture of finished goods he cannot simultaneously avail Notification No. 43/2001 on the same goods and Notification No. 21/2004-CE (NT) dated 06.092004 is for receipt of inputs on payment of duty refund of the same can be claimed after export. The clerk instead cutting "Without availing" strucked out "With claiming Notification No.2....
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....tification No. 19/2004CE(NT) dated 06.0982004. The original authority sanctioned the rebate claim. Being aggrieved by the said Order-in-Original, Department filed appeal before Commissioner (Appeals) on the ground that the Deputy Commissioner of Central Excise, Rebate, Raigad, order in sanctioning rebate claim amounting to Rs. 2,45,568/- on the goods that were exported by availing benefit under Notification No. 21/2004-CE(NT) dated 06.09.2004 and Notification No, 43/2001-CE(NT) dated 26.06.2001 as certified by them at Sr. No. 3(b) & (c) of the ARE-I. Under the Notification No. 21/2004-CE(NT) dated 06.09.2004, it is mandatory to clear the goods for export in form ARE-2 and file the rebate claims with the jurisdictional Assistant ....
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....n of duty payment. As such, the exported goods are duty paid goods. Once, it has been certified that exported goods have suffered duty at the time of removal, it can be logically implied that provisions of Notification 21/04-CE(NT) dated 06.09.04 and Notification 43/01-CE(NT) dated 26.06.01 cannot be applied in such cases. There is no independent evidences on record to show that the applicant have exported the goods without payment of duty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-I form declaration and they have not availed benefit of Notification 21/04-CE(NT) dated 0609.2004 and Notification 43/01-CE(NT) dated 26.062001. In this case, ther....