2018 (9) TMI 246

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.... exporter registered as dealer with the Central Excise, Visakhapatnam Commissionerate. They have filed form ARE1 seeking to export excisable goods viz., Mill scale under claim of rebate of duty from the premises of their supplier M/s Jai Balaji Minerals, Raipur. The application for removal of excisable goods (ARE1) is to be filed with the jurisdictional Superintendent of Central Excise. Instead of filing it with the jurisdictional Superintendent of Central Excise, having jurisdiction over the dealer, M/s Jai Balaji Minerals, Raipur, they filed the ARE1 with the Superintendent of Central Excise, Range-3A, Division-III, Visakhapatnam. The goods were subsequently exported to Visakhapatnam and they filed claim of rebate which was sanctioned by ....

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....l was filed by the revenue and the first appellate authority set aside the Order-in-Original entirely and allowed the appeal of the department. 4. Aggrieved by the impugned Order-in-Appeal, this appeal has been filed on the following grounds: 1) The impugned order is not just legal and proper and should be set aside. 2) The fact of export has been confirmed and certified by the jurisdictional Customs Officer and hence, they are entitled for the rebate. 3) The Asst. Commissioner of Central Excise who sanctioned the rebate has also verified the Bank Realisation Certificate confirming the foreign exchange has been received for the exports. 4) As per CBEC Circular No. 18/92-CX-6, Dt. 18.12.1992, the Central Excise authorities having ju....