2020 (3) TMI 741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, Central Excise, Delhi-II were upheld. 2. Brief facts of the cases are that the applicant exported goods to Singapore after procuring the same from M/s. Saraswati Agro Chemicals (India) Pvt. Ltd., Mohali, Punjab who was the manufacturer of the export goods. The applicant filed rebate claims of Central Excise duty in respect of export of impugned goods in terms of Notification No. 19/2004-C.E. (N.T.) issued under Rule 18 of Central Excise Rules, 2002 to the Maritime Commissioner at Mumbai. He issued a Deficiency Memo dated 26-2-2016 stating that "this office does not have jurisdiction to sanction claim in respect of goods exported through ICD, Tughlakabad". The applicant withdrew these claims vide their letter dated 21-3-2016 and fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;   Their IEC code of merchant exporter has been submitted. (4)     Raigad Commissionerate has sanctioned two rebate claims in respect of goods manufactured by M/s. Saraswati Agro exported from JNPT by M/s. BASF India Ltd. during the period 2016 onwards. (5)     A copy of the agreement between M/s. BASF (I) Ltd. and M/s. Saraswati Agro dated 23-2-2016 was submitted. (6)     It was also contended that the department cannot later take a deviant stand in respect of exports through JNPT, Mumbai and ICD, Tughlakabad and the rebate claims cannot be rejected for filing before a wrong forum. Sh. N. K. Singh, Assistant Commissioner, Delhi East Commissionerate (erstwhile ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their IEC Code as 0388007257. Benefit of these documents cannot be accorded to the applicant to establish their credentials as merchant exporters as claimed by them during the period in question. 5. The fact remains that M/s. BASF (I) Ltd., Mumbai got the goods manufactured from M/s. Saraswati Agro Chemical (India) Pvt. Ltd., Dera Bassi. The goods were exported on ARE-Is directly from the manufacturer's premises under self-sealing procedure on payment of central excise duty and they were duly exported from ICD, Tughlakabad as per Notification No. 19/2004, dated 6-9-2004. There are no contrary findings of the lower central excise authorities on this aspect. It is observed that M/s. Saraswati Agro, Dera Bassi gave a disclaimer that....