TaxTMI 
TaxTMI 
TaxTMI 
2016 (7) TMI 805
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....ufacturer M/S Arpee Ispat Pvt. Ltd, Raipur, a manufacturer, for export to foreign countries on payment of duty and cleared under the cover of ARE-Is signed by both exporter and manufacturer. The claims were scrutinized in the light of the provisions contained in Section 11 B of the Central Excise Act, 1944. On scrutiny it was revealed that there was no acknowledgement with regard to 'Let Export Order" by the Customs Authority except for an initial of Superintendent of Customs. Further it was also revealed that the ARE-I did not bear any certificate regarding self-sealing as provided under Clause 6 of Chapter 8 (Export under claim for Rebate) of Supplementary Instructions. It also did not contain the declaration to the effect as to who will claim the Duty Drawback i.e. whether by the manufacturer or by the Merchant Exporter. The scrutiny of the documents further revealed that the exports under the said ARE-Is were made under "Duty Drawback Scheme". The applicant availed the benefit of duty drawback scheme as well as Rebate under Rule 18 of the Central Excise Rules, 2002 which amounts to availing of double benefits for the one and the same thing. The Assistant Commissioner ....
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...., the applicant has availed customs allocation drawback rate @ 1% of FOB price. 4.3. That the Commissioner (Appeals) has gravely erred while giving his finding on simultaneous availment of rebate along with customs allocation of duty drawback. That the Central Government has determined the All Industry Rate of Drawback for every year. That the two Notification No. 103/2008-Cus(NT) dated 29.08.2008 and 68/2011-Cus (NT) dated 22.09.2011 prescribes All Industry Rate of Drawback for the period from 1st September, 2008and 1st October, 2011 respectively. That the aforesaid notifications read with CBEC Circular No. 35/2010 Cus dated 17.09.2010 permits that rebate along with custom allocation of duty drawback are simultaneously available to the exporter. That the applicant is legally entitled to rebate of duty paid on export goods and hence the order of the appellate authority and adjudicating authority that simultaneous claim of rebate and duty drawback of customs allocation will amounts to double benefit to the applicant is liable to be set aside being devoid of merit. 4.4. That the Commissioner (Appeals) has gravely erred by not considering the order of Maritime Commissioner, Kolkata-....
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....he appellate authority has failed to appreciate the facts and points of the dispute in the case is not correct as the appellate authority has considered and discussed all the facts of the case reasonably and legally in the impugned order passed by him. 5.3. That the case laws cited by the applicant do not appear to be applicable in the present case. 5.4. That the applicant's contention that the Commissioner (Appeals) has not considered the order passed by the Maritime Commissioner, Kolkata-I is not correct as the appellate authority has categorically mentioned in the impugned order that he has gone through the said order of Maritime Commissioner, Kolkata-I but he did not find the same to be applicable due to non-similarity in the nature of the claims involved in the cases. 5.5. That the appellate authority's contention regarding denial of double benefit is correct in view of the Notification No. 103/2008-Cus(NT) dated 29.082008 and 68/2011-Cus(NT) dated 2209.2011 and also duly supported by the legal pronouncement by the Hon'ble High Court of Gujarat in the case of M/S Texcellent Worldwide vs U01-2008(225) ELT 173 (Guj). 5.6. That the ratio of judgement of Hon'bl....
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....toms Notification No. 84/2010-Cus(NT) dated 17.09.2010 condition 8(e) states that rates of drawback specified in drawback schedule shall not be applicable to the export of a commodity or product if such commodity or product is manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of Rule 18 of Central Excise Rules, 2002, Similarly Para 1.5 of Part V of Chapter 8 of C.B.E. & C. Manual of Supplementary Instructions debars the benefit of input stage rebate of duty paid on materials used in the manufacture of exported goods where finished goods are exported under duty drawback. In these cases, applicants have claimed rebate of duty paid on finished exported goods and therefore the above mentioned restrictions are not applicable here. 10. Government also observes that CBEC vide Circular No.83/2000-Cus., dated 16th October, 2000 has clarified that "where only Customs portion of duties is claimed as per the All Industry Rate of Drawback (erstwhile) Rule 57F (14), does not come in the way of admitting refund of unutilized credit of Central Excise/Countervailing duty paid on in....
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....ove condition although the manufacturers had taken only the rebate of Central Excise duties in respect of their inputs/procured the inputs without payment of central excise duties; and the Customs duties which remained unrebated should be provided through the AIR drawback route, The issue has been examined The present Notification No. 84/2010-Cus. (NT), dated 17,09.2010 provides that customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw material used in the manufacture of export goods has been taken in terms of Rule 18 of Central Excise Rules, 2002, or if such raw materials were procured without payment of Central Excise duty under Ru/e 19(2) of the Central Excise Rules, 2002, "' The content of the above said circular envisage that the Customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw materials used in manufacture of exported goods has been taken in terms of Rule 18 of Central Excise Rules, 2002. This position is made amply clear in the Notification No. 84/2010-cus. (NT) dated 17.09.2010. 13. Government notes that it has from time to time in a catena of its decision....