TaxTMI 
TaxTMI 
2018 (10) TMI 26
X X X X Extracts X X X X
X X X X Extracts X X X X
.... India, vide Annexure- K dated 01.02.2016 dismissing the Revision Application filed by the petitioner-company M/s. Radiall India Pvt. Ltd., Bangalore, who filed the said revision petition, aggrieved by the order dated 24.08.2012 passed by the Commissioner of Central Excise (Appeals- I), Bangalore, upholding the Order-in-Original passed by the Asst. Commissioner of Central Excise, E-1 Division, Bangalore. Thus, all the three authorities of the Central Excise Department have held against the petitioner-assessee that the petitioner-assessee is not entitled to the rebate of duty paid on export of goods, which goods were removed, cleared and sold for the units located in 'SEZ' (Special Economic Zones) which are deemed to be exports under AREs 1 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. Explanation. - "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft." The detailed conditions and procedure relating to export without payment of duty has been provided under Notification NO.42/2001-CE(NT) dated 26-06-2001. As such, the export of goods without payment of duty is covered by different 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 du....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nyone of the options is exercised it attains finality and cannot be reverted back subsequently. In this case it is an undisputed fact that the applicant clears the goods under bond and hence exercised the option to export goods under Rule 19 and in a way can now claim benefit of Rule 18. 8.3 As the applicant opted to export the goods under Rule 19 without payment of duty and not under Rule 18 on payment of duty, they failed to comply/follow conditions/procedure prescribed under Notification No.19/2004-CE(NT) dated 06- 09-2004. Compliance of these conditions/procedure are substantial in nature and non-adherence to same may lead to denial of rebate claim. In this case mere payment duty at the end of month on consolidated basis, does not en....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....19/2004/CE(NT), the rebate claims are rightly held inadmissible. 9.1 The applicant has also alternatively requested for re-credit of cenvat credit. In this regard, Government notes that re-credit is allowed in the cases where the exporter was not required to pay duty at the time of export, however, he pays the same. Such amount paid by the exporter in his own volition cannot be retained by the Government and it is required to be paid back in the form it has been paid. In this case, the applicant was not required to pay duty and hence, the duty was rightly not paid. The duty was paid subsequently at the end of the month on consolidated basis and such duty cannot be treated at par with duty not payable at the time of export and as such, d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd fulfillment of such procedure, as may be specified in the notification. Explanation. - "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. RULE 19. Export without payment of duty. - (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". 6. ....