TaxTMI 
TaxTMI 
2018 (6) TMI 857
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....reafter. A quantity of 68707 quintals of White Crystal Sugar was sold to M/s.Cargill India Pvt. Ltd., Gurgaon, Haryana (hereinafter referred to as Cargill) on payment of appropriate Central Excise duty during March 2006. Subsequently Cargill exported the same quantity of white crystal sugar. Cargill filed rebate claim dt. 10.08.2006 for an amount of Rs. 62,17,891.50 being the duty paid on the said 68707 quintals of white crystal sugar and PP woven sacks purchased from appellants availing benefit of Notification No.21/2004-CE (NT) as amended. The original authority sanctioned amount of Rs. 52,55,894/- to Cargill. However, it appeared to the department that sugar cess of Rs. 9,61,898/- is not eligible for sanction as rebate in terms of the me....
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....issued to the appellant based on a wrong premise that condition (v) of Notification No.93/2004-Cus. is related to claiming of rebate on resultant products under Rule 8 of Central Excise Rules whereas the condition after amendment and issue of corrigendum in F.No.605/50/2005-DBK dated 17.05.2005 covered only to claiming of rebate of duty paid on inputs used in the manufacture of resultant product. ii) Moreover, the condition (v) is related to the appellants as the importer to whom alone the subject Advance Authorizations / licences had been issued. In the impugned order and in the notices the department had taken 'resultant product' as 'inputs' with reference to the third party exporter who has not manufactured any goods from white sugar an....
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....porated in Rule 18 of CE Rules, 2002. However, at the time of issue of notification No. 43/2002-Cus. an inadvertent error occurred in condition (v) of the said notification inasmuch as, it debarred the benefit of the Advance Licence Scheme if the licence holder had availed of any rebate of duty under Rule 18 of the CE Rules 2002 [under which an exporter could avail of the rebate of excise duty paid on the materials used in the manufacture of export products as also the terminal excise duty paid on the export products]. Since right from the beginning the objective of condition (v) was to debar the simultaneous availment of rebate of duty paid on the materials and the benefit of Advance Licence Scheme only (there was no bar in the said condit....