2017 (11) TMI 1779

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..... 2. Brief facts of the case leading to the present proceeding are that the applicant, engaged in the manufacture of Pre-Fabricated Steel Building (PFSB), had filed rebate claims of duty in terms of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 for an amount of Rs. 1,99,04,860/- paid on inputs used in the manufacture and supply of one Pre-Fabricated Steel Building supplied to M/s. Kalyani Global Engineering Pvt. Ltd. on A/c Kalyani Alstom Power Ltd., located in the SEZ, Mundra Kutch, Gujarat. However, the adjudicating authority rejected the rebate claims for the entire amount of Rs. 1,99,04,860/- vide his order No. R-107/2013, dated 4-4-2013 on the ground that the applicant had not followed the conditions and procedure under No....

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.... The Commissioner (Appeals) has also endorsed the decision of the Assistant Commissioner by observing that the applicant has not followed the above fundamental conditions and has upheld the Assistant Commissioner's order. The applicant has honestly accepted that they did not follow the due procedure regarding giving prior intimation regarding export of goods and prior approval of the input-output ratio as it was their first export to the SEZ but they have followed the entire procedure of Notification No. 21/2004 in their subsequent export of the same goods to the SEZ and even the jurisdictional Assistant Commissioner has granted rebate of duty after approval of input-output ratio of the inputs which is squarely applicable to the export of g....