TaxTMI 
TaxTMI 
2016 (7) TMI 433
X X X X Extracts X X X X
X X X X Extracts X X X X
....y under UT-I Bond to the SEZ Unit under Notification No.42/2001-CE (N.T.) dated 26.06.2001 issued under rule 19 of Central Excise Rules, 2002. However, it was found that the applicants have subsequently paid the duty on the said clearances through CENVAT account by making consolidated debit entry at the end of the respective months of clearances and claimed rebate of duty paid on such clearances. In other words in the five rebate claims claimed, the excisable goods have been cleared under UT-I without payment of duty to SEZ Unit under Rule 19 of Central Excise Rules, 2002 read with Notification No. 42/2001-CE (N.T) elated 26.06.2001 as amended and subsequently duty was paid on such clearances at the end of respective months through Cenvat Credit. It appeared that removal of goods for export without payment of duty under bond is allowed under Notification No.42/2001-C E (NT) dated 26.06.01 issued under rule 19 of the Central Excise Rules, 2002. Whereas the removal of goods for export under claim of rebate is allowed under Notification No. 19/2004-CE (N.T.) dated 06.09.2004 issued under rule 18 of the rules ibid. Therefore it appeared that the applicants....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in Rule 30 of the SEZ Rules, 2006. Since the Applicants intended to claim rebate of the duty paid on the goods, they paid the duty on the goods supplied to SEZ Units at the end of the month. The Applicants cannot be faulted or denied the substantive export benefit for following the provisions of Rule 30 of the SEZ Rules, 2006. 4.4 The Commissioner (Appeals) in Para 6 has referred to Rule 18 and Notification No 19/2004 CE (NT) dated 06.09.2004, but has failed to show any provision in the said Rule 18 or Notification 19/2004 CE (NT) with respect to supply of goods to SEZ Units. In fact, The Commissioner (Appeals) cannot show any statutory provisions in Rule 18 and Rule 19 of the Central Excise Rules, 2002 or the Notifications issued there under with respect to supply of goods to SEZ Unit or Developer under claim of rebate or any procedure prescribed for the purpose. The same authorities have denied Rebate of the duty paid on the goods supplied to SEZ on the ground that the same did not constitute physical export of goods out of India. Therefore, the authorities could not have offered better clarification. In fact, denial of Rebate of the duty paid the goods supplied to SEZ on the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from the time of payment of duty and submission of the claims for rebate. The claims for rebate have been rejected in an arbitrary and unjust manner. The Applicants are therefore, entitled to interest under Section IIBB of the Central Excise Act, 1944 for the delay in payment of the rebate amount from the date of expiry of 3 months from the date of submission of application till the date of payment of the rebate amount. 4.9 The applicant has relied upon various case laws in favour of their contention. 5. Personal hearing was scheduled in this case on 15.06.2015, 3C '6.2015 & 10.8.2015. Hearing held on 10.8.2015 was attended by Shri Ashish Chaudhary, C.A. on behalf of the applicant who reiterated the grounds of revision application. Nobody attended hearing on behalf of department. However, a written submission by way of comments/counter-reply was made vide-letter dated 12.6.2015 by the Department reiterating the Order-in-Appeal. It was submitted that for claiming rebate the export of goods should be under Rule 18 ibid and the procedure laid down therein shall be followed. Only then the exporter becomes entitled to rebate. Rule 18 & 19 are not interchangeable nor can be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ifferent set of rule and Notification on compliance of conditions and procedures prescribed therein. 8.1 However, in this case the applicant has claimed rebate of duty under Rule 18 of Central Excise Rules 2002. The said Rule 18 reads as under: "(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner. (2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner. (3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board." Further, the detailed condition and procedure relating to export of goods under claims of rebate has been provided under Notification No. 19/2004-CE(NT) dated 06.09.2004. As such, the export of goods under claim of rebate is subjected to compliance of certain sets of conditions and procedures as env....