TaxTMI 
TaxTMI 
2018 (4) TMI 1653
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....oner of Central Excise, Udaipur (hereinafter referred to as Applicant) against Orders-in-Appeal Nos. 26-27(SLM)CE/JPR-II/2014, dated 31-12-2014, passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur, whereby the Revenue's appeal has been rejected and the order of the jurisdictional Assistant Commissioner allowing rebate of duty has been upheld. 2. The Revision Application ....
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.... 4. On examination of the Revision Application, the Government has found at the outset that the Revision Application has been filed after delay of 7 days and an application for condonation of delay is filed mainly on the ground that the application was forwarded well within the time limit of 3 months on 26-3-2015 and late receipt of the same in the office of the Government of India is on acco....
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....d rather this lapse is being used by the applicant for denial of rebate of duty. The Commissioner (Appeals) has rightly observed in his order that the first and foremost condition for getting rebate of duty under Rule 18, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, is that the goods cleared for export under ARE-1 are actually exported on payment of duty and this condition has b....