2017 (10) TMI 1431

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....ouse, Jodhpur (hereinafter referred to as applicant) against the Commissioner (Appeals) Order No. 84(OPD)CE/JPR-II/2013, dated 7-8-2013 who rejected the applicant's appeal against the OIO of the Jurisdictional Assistant Commissioner disallowing the applicant's claim for rebate of duty on the exported goods. 2. The applicant has filed the revision application mainly on the ground that the Com....

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....on application, it is observed that the applicant was earlier a hundred per cent EOU and they subsequently opted out of EOU Scheme for which they paid Central Excise duty equivalent to customs duty on all inputs, capital goods and finished goods, etc. before they were issued NOC by the Central Excise Department. Part of such finished goods, on which Central Excise duty was paid as a pre-condition ....

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....t whose status became at par with the duty paid goods available in the market. He has further observed that it is not a case of clearance of excisable goods on payment of excise duty for export under claim of rebate but is a case of export of goods already lying with them as duty paid goods. Rebate of duty on goods initially cleared into DTA but which are subsequently exported is not covered under....

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....Rule 18. The Commissioner (Appeals) has correctly observed that earlier payment of duty at the time of de-bonding of goods was made by the applicant as a hundred per cent EOU and not by the applicant as a DTA Unit who actually exported the goods. The different status of the applicant as hundred per cent EOU and as DTA Unit is supported by the very fact that earlier the applicant had different regi....