TaxTMI 
TaxTMI 
TaxTMI 
2019 (3) TMI 859
X X X X Extracts X X X X
X X X X Extracts X X X X
....vocate appearing for the petitioner has submitted that, the petitioner had exported three shipments of Pyrolisis Gasoline (Py Gas) on payment of excise duty. The Py Gas was produced by using Naptha as raw materials which was imported by the petitioner in terms of the Advance Licence dated September 1, 2003. Imported Naptha is exempt from customs duty. The petitioner being entitled to benefits of the Duty Exemption Entitlement Certificate (DEEC) Scheme applied for the same. The rebate claims made by the petitioner in terms of the DEEC Scheme were accompanied by copies of ARE - 1 Forms duly signed by the Superintendent of Central Excise, Range-II, Haldia-II Division and the Preventive Officer of the Customs. The authorities did not allow the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Court to the affidavit in opposition filed on behalf of the respondents. He has submitted that, the claim for rebate made by the petitioner was not accompanied by the requisite documents as contemplated in the notification dated September 6, 2004. Such notification was issued under Rule 18 of the Central Excise (2) Rules 2002. Since the petitioner failed to file the requisite documents, the revisional authority correctly remanded the matter to the appellate authority to take such facts into consideration. Therefore, the Writ Court need not interfere. It is admitted by the parties that, the petitioner exported Py Gas by three several ARE - 1 forms bearing No. 481/0304 dated September 3, 2003, 574/0304 dated November 7, 2003 and 618/2003 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, of these particulars- (a) Send to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or (b) Send to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on Electronic Data Interchange system of Custom; ....................................................... (xv) The officer of customs shall return the original and quadruplicate (optional copy for exporter) copies of application to the exporter and forward the duplicate copy of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specifie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te on the A.R.E. 1 at the time of removal of export goods the office and its complete address with which they intend to file claim of rebate. 8.3 The following documents shall be required for filing claim of rebate: (i) A request on the letterhead of the exporter containing clam of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its calculations, (ii) original copy of the A.R.E. 1, (iii) invoice issued under rule 11, (iv) self attested copy of shipping Bill, and (v) self attested copy of Bill of Lading. (vi) Disclaimer Certificate [in case where claimant is other than exporter]" Rule 18 of the Rules of 2002 is as follows:- "Rule 18. Rebate of duty.- Where an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ected by the adjudicating authority and was allowed on appeal. The revisional authority disallowed the claim by requiring the petitioner to produce further documents. Paragraph 8 of the Supplementary Instructions, 2005 require that the rebate claim should be accompanied by the documents stipulated therein. A claimant making a claim is required to substantiate such claim by cogent evidence. The claim is required to be adjudicated on merits. A claimant can succeed to substantiate its claim on the basis of all or any of the documents mentioned in Paragraph 8 of the Supplementary Instructions, 2005 or on the basis of secondary evidence. What is required is that the claim is substantiated by cogent evidence. Paragraph 8 of the Supplementary Inst....