2018 (4) TMI 1654

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....cts leading to the filing of the Revision Application are that the applicant filed a rebate claim for Rs. 33,67,561/- in respect of Excise duty paid on inputs used in the manufacture of exported goods in terms of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The claim was rejected by the original adjudicating authority on the ground that the goods were procured from a manufacturer who had availed exemption under Notification Nos. 32/99-C.E. and 33/99-C.E., both dated 8-7-1999, which are a disqualification under Notification No. 21/2004 after it was amended by Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007. The applicant's appeal with Commissioner (Appeals) was also rejected. However, the Revision Application filed before the ....

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....ht of the revision application and the orders passed by the lower authorities and it is observed that the rebate of duty has been denied to the applicant on a fresh ground that the applicant had availed drawback of duty as well as rebate of duty in respect of inputs used in the exported goods and, therefore, the drawback of duty will not be admissible to the applicant by virtue of para 7(e) of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007. The applicant has challenged the correctness of the order-in-appeal mainly on the grounds that the admissibility of rebate of duty on inputs used in manufacturing of exported goods is governed by Notification No. 21/2004, dated 6-9-2004 and Rule 18 of Central Excise Rules, 2002 and not by Drawback....