TaxTMI 
TaxTMI 
2019 (12) TMI 335
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....8, passed by the Principal Commissioner and Addl. Secretary to the Government of India, in his capacity as Revisionary Authority, under Section 35EE of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). 2. The facts are brief. 3. On 30th October, 2013, the petitioner filed a claim, for rebate of central excise duty, paid on Chlorinated Paraffin Plasticisers, exported by the petitioner as a merchant-exporter, to USA, during the period 6th June, 2012 to 8th June, 2012. 4. Applications for rebate of Central excise duty paid on excisable goods, consequent on their export, are required to be filed within one year of the date of their export, under Section 11B of the Act. Sub-Section (1) of the Section 11B, and the rele....
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....as been paid under protest. Explanation. - For the purposes of this section, - (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) "relevant date " means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on....
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....6th September, 2004, issued under Rule 18 of the Central Excise Rules (supra), whereunder the rebate claim was filed. For ready reference, Rule 18 of the Central Excise Rules, 2002 is reproduced thus: "RULE 18. Rebate of duty. - Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. Explanation. - "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircr....
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....e available to the petitioner in time, the petitioner could not be made to suffer prejudice. He relies, for this submission, on the judgment of the High Court of Gujarat in Cosmonaut Chemicals vs. Union of India 2009 (233) ELT 46 (Guj), as well as of the High Court of Rajasthan in Gravita India Ltd. vs. Union of India 2016 (334) ELT 321 (Raj). 12. Mr. Sachdev submits, alternatively, that the date of submission of the ARE-1 form, to the customs authorities, should be regarded as the date of filing of the rebate claim. 13. We find ourselves unable to accede to either submission. 14. Section 11B of the Act is clear and categorical. The Explanation thereto states, in unambiguous terms, that Section 11B would also apply to rebate claims....
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....nterior, in point of time, to the export of the goods. Indeed, this is apparent from Clauses 3(a) (vii), (xii), (xiv) and 3(b) of Notification 19/2004 - CE (NT) (supra), which deal with the procedure for sealing of goods, examination thereof and presentation of rebate claim, and may be reproduced thus:- "(3) Procedures :- (a) Sealing of Goods and examination at the place of dispatch and export :- (vii) The triplicate copy of application shall be - (a) sent to the office 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) sent to the Excise Rebate Audit Section at the place....
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....if the seals are found intact, he shall allow export. (b) Presentation of claim for rebate to Central Excise :- (i) Claim of the rebate of duty paid on all excisable goods shall be lodged along with original copy of the application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, the Maritime Commissioner; (ii) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, Maritime Commissioner of Central Excise shall compare the duplicate copy of appl....