TaxTMI 
TaxTMI 
2020 (2) TMI 626
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.... petitioner under Section 35 EE of the Central Excise Act, 1944. 2. The said application was filed by the petitioner against the Order in Appeal Nos.1-6/2009 dated 8.1.2009. By the said order in Appeal, the 2nd respondent had dismissed appeals filed by the petitioner against the following Order in the Originals. Sl.No. Date Order in Original No. Amount 1 28.05.2008 291/2008-R Rs. 2,84,883/- 2 27.05.2008 295/2008-R Rs. 3,52,639/- 3 27.05.2008 296/2008-R Rs. 2,60,602/- 4 27.05.2008 300/2008-R Rs. 1,62,681/- 5 27.05.2008 301/2008-R Rs. 3,84,012/- 6 05.06.2008 304/2008-R Nil 3. The petitioner is engaged in the manufacture of SG/Ductile Iron Machine Casting....
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.... description in Form ARE-1's and hence the petitioner was not entitled to rebate to that extent. 8. Aggrieved by the orders of the 1st respondent as detailed in the above chart, the petitioner had filed appeals before the 2nd respondent. In these appeals, the appellant relied on the decision of the Larger Bench of the tribunal rented Gauri Plasticulture (P) Ltd versus Commissioner of Central Excise, Indore 2006 (202) ELT 199 wherein cash refund was allowed following certain other decisions of the Tribunals. Since the 2nd respondent affirmed the orders of the 1st respondent, therefore revision applications were filed by the petitioner before the 3rd respondent under Section 35 EE of the Central Excise Act, 1944 9. In the impugned o....
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.... production should be governed by the job-work procedure in Central Excise. Government observes that the procedure adopted by the applicant to get the rough castings on payment of duty paid from the Cenvat Credit Account if their Dindigul unit was just to encash the cenvat credit lying unutilized in their sister unit. As the credit earned was not as per legal provisions, so the duty paid from this earned cenvat credit could not be rebated in cash. Government finds no infirmity in the orders of the lower authorities in allowing recredit of the amount paid as duty on the exported goods and accordingly uphold them. 8. Regarding the second issue where the description of the goods exported does not tally with those cleared from the fact....
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....ained. It is further submitted that as per Board Circular No.262/96/96-CE dated 6.11.1996 and 637/3/2003-CX, dated 3.1.2003, rebate claim in cash cannot be denied merely because export duty was paid by adjusting the CENVAT account. 12. According to the petitioner, there were no other purchase order on the petitioner for export of "SG/Ductile Iron Machine Casting For Pipe Fitting" and therefore submits the rebate under Rule 18 of the Central Excise Rules, 2002 read with relevant procedures notification cannot be denied to the petitioner. The learned counsel for the petitioner therefore prayed that the writ petition be allowed. 13. Defending the orders of the respondent, the respondents have filed a detailed counter wherein it is stated....
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....ice, shipping bill and the commercial invoice, the petitioner has however described the export product as"SG/Ductile Iron Machine Casting for Pipe Fitting" which according to the petitioner was typographical mistake . 16. I have considered the arguments advanced by the learned counsel for the petitioner and the respondents. 17. From a perusal of the records, it is noticed that the petitioner had imported goods under Advance Authorisation Scheme under the relevant Foreign Trade Policy. 18. Goods imported under Advance Authorisation Schemes are exempted are from payment of customs duty, additional customs duty, education cess, anti-dumping duty and safeguard duty et cetera. An importer has to 1st discharge export obligation undertake....
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....ther sell the manufactured goods in the domestic tariff area i.e in the domestic market on payment of excise duty or export them and claim rebate of excise duty paid on such goods under Rule 18 of the Central Excise Rules, 2002. Further as per para 4.5 of the Foreign Trade Policy, 2004-09 read with the relevant Handbook of Procedure it has been specified that an applicant holding advance authorisation can transfer imported goods to its other units after proper intimation to the jurisdictional Excise authorities on a clear understanding that no CENVAT shall be claimed on such transferred inputs. 23. To allow rebate claim to the petitioner without the petitioner discharging the obligation undertaken under the relevant customs notification ....