2020 (3) TMI 740

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 Order-in-Original Nos. 59/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 60/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 61/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 62/R/CE/KDH-II/AC/14-15, dated 8-8-2014, 68/R/CE/KDH-II/AC/14-15, dated 12-8-2014 and 78/R/CE/ KDH-II/AC/14-15, dated 13-8-2014 granting the rebate claims of the respondent have been upheld. 2. The brief facts of the case are that the respondents filed rebate claims in terms of Para 8.3 of Chapter 8 Part-1 of C.B.E. & C.'s Central Excise Manual of Supplementary Instructions (hereinafter referred to as the Instructions) & these were examined in terms of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 as amended. Rebates under the impugned orders were granted by the Maritime Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise duty is paid on export goods in terms of Rule 8 of Central Excise, Rules, 2002. Rule 8 of the Central Excise Rules, 2002 reads as under : - "Manner of payment. - (1) The duty on the goods removed from the factory or the warehouse during a month shall be paid by the 6th day of the following month, if the duty is paid electronically through internet banking and by the 5th day of the following month, in any other case : Provided that in case of goods removed during the month of March, the duty shall be paid by the 31st day of March : ......". In terms of Para 8.3 of Chapter 8 Part-I of CBEC's Central Excise Manual of Supplementary Instructions, the condition of 'payment of duty' is satisfied once the exporter records the details of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med to be cleared on payment of duty on the same principle as the goods which are cleared for home consumption as long as the payment of duty is not delayed. The applicant has relied on the Hon'ble High Court of Delhi's order in case of M/s. Sandhar Automotives v. Joint Secretary, Government of India as reported in 2014 (305) E.L.T. 193 (Del.). Para 3.1 of the judgment reads as under :- "...The petitioner cleared certain goods for export in the months of April to August, 2009. At the material time of exporting the goods, the excise duty on the said goods had not been paid. The duty on the said goods was deposited in December, 2009 along with interest as applicable." Ratio of this judgment will not apply to this case since duty was not paid ....