2020 (1) TMI 1313

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....al passed by the Assistant Commissioner, Central Excise Division, Bhiwadi were set aside. 2. Brief facts of the cases are that the applicant is engaged in manufacture of Automobile Tyres. They filed rebate claims under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 with the jurisdictional Assistant Commissioner who sanctioned the rebate claims observing that the applicant had not claimed rebate/refund of duty paid on inputs. Therefore, conditions (v) & (viii) of Notification No. 96/2009-Cus., dated 11-9-2009 are not applicable to their case. Being aggrieved, the respondent filed an appeal before the Commissioner (Appeals) who vide the impugned Orders-in-Appeal allowed the respond....

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....)]. He submitted that Notification 96/2009-Cus., dated 11-9-2009 does not impose any restriction on claiming rebate of duty paid on the final/export goods. This position has been reiterated by C.B.I. & C. vide Instruction F. No. 605/65/2006-DBK, dated 22-1-2007 which was further clarified vide C.B.I. & C. Letter F. No. 605/33/2014-DBK, dated 5-11-2014. He also quoted various judicial pronouncements in his favour in his additional submissions. He relied upon the Tribunal's judgment in the case of M/s. Indorama Synthetics (I) Ltd. v. CCE & Cus., Nagpur [2013 (296) E.L.T. 411 (Tri. - Mum)]. No one appeared for the respondent and no request for adjournment has been received from them. Therefore the matter is being taken up for disposal on th....

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....rticles") by a manufacturer who is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme (hereinafter referred to as 'the ultimate exporter") and their exportation out of India, to any country except Bhutan [OLD- except to Nepal and Bhutan]. Para 7 of the Notification [44/2001-C.E. (supra)] stipulates that the goods shall be exported following the procedures specified in the Ministry of Finance (Department of Revenue) Notification No. 42/2001-Central Excise (N.T.), dated 26th June, 2001. 7. Notification 42/2001-Central Excise (N.T.), dated 26th June, 2001 issued under sub-rule (3) read with sub-rule (2) of Rule 19 of the Central Excise (No. 2) Rules, 2001 (as amended) under t....

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....duty on the export goods from their Cenvat account. The said amount does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 wherein 'duty' means "the duty payable under Section 4 of the Central Excise Act". 11. C.B.I. & C. vide Circular No. 203/37/96-CX., dated 26-4-96 has stated that AR-4 (now ARE-1) value of excisable goods should be determined under Section 4 of Central Excise Act, 1944. Any amount paid in excess of duty liability on one's own volition cannot be treated as duty. It has to be treated simply a voluntary deposit with the Government which is required to be returned to the applicant in the manner, in which it was paid, as the said amount cannot be retained by Government without a....