TaxTMI 
TaxTMI 
2022 (6) TMI 175
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....w material viz., polyester staple fiber or polyester viscose staple fibre. According to the appellant, as per the Government schemes, a manufacturer can either export the finished product without payment of duty, or if he exports the same on payment of duty, he can claim rebate or refund of the duty paid on the finished goods exported. If the manufacturer uses raw materials on which duty was paid and if no credit of the same was availed, he can apply for rebate or refund of the duty paid on such raw materials used. Further, the Central Government announced All Industry Rates of Draw back on goods exported from India to compensate the exporters for the incidence of duties suffered by them on the inputs, raw materials, consumables and service tax paid on the input services used in the manufacture of export goods, but the same is not applicable to export of goods, if such goods are manufactured or exported by availing rebate of duty paid on materials used in the manufacture of the goods in terms of Rule 18 of Central Excise Rules, 2002. Since the appellant has neither availed the benefit of Cenvat credit nor the benefit of rebate of duty paid on the materials used in the manufacture o....
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....es under section 75 of the Customs Act, 1962 r/w Customs, Central Excise Duties and Service Tax Drawback Rules,1995 and Notification No.131/2016-Cus (NT) dated 31.10.2016. The appellant further averred that cotton yarn is manufactured and exported by them, upon payment of duty through capital goods Cenvat credit and the duty paid through capital goods' credit was claimed as cash rebate. The appellant's claim for rebate was also sanctioned by cash regularly until 06.07.2016. However, similar claims made by the appellant thereafter were rejected by an order dated 01.03.2018 on the ground that even though the appellant is eligible for the duty paid on export through their Cenvat Credit (capital goods) as refund/rebate, in view of the order passed by this Court in WP No.1226 of 2016 dated 19.02.2016 in the case of Raghav Industries Limited, the said benefit cannot be extended, whereas, according to the appellant, the said decision is not applicable to their case and therefore, the respondents ought to have sanctioned the rebate to them. The appellant also submits that as against the rejection of similar claims, appeals were filed and are pending before the appellate authority. ....
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....ance with the Drawback Rules, rebate is sanctioned by the Central Excise Authority in accordance with CER, 2002 and hence, there is no denial of rebate on the ground that the appellants have not satisfied the conditions as specified under Rule 18 of CER, 2002 or Notification 19/2004-CE. It is further submitted that the appellants availed rebate of duty paid on finished goods that are exported and paid the duty on finished goods using the CENVAT credit availed on capital goods. On the other hand, drawback @ 9.5% availed by the appellants pertain to the duty paid on procurement of inputs/ input services, on which no CENVAT credit was availed. Therefore, there is no double-benefit availed by the appellants. However, the learned Judge, without taking note of the said aspects, directed the appellants to file statutory appeal. Thus, the learned counsel sought to allow these appeals by setting aside the orders impugned herein. 10. The learned Senior Standing Counsel appearing for the Revenue/ Department submitted that the appellants in these appeals are attempting to avail double-benefit of drawback of duty paid on inputs/input services and rebate of duty paid on finished goods simulta....
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....s or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product is produced: Provided that the certificate regarding nonavailment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise." According to the appellants, the aforesaid notification would clearly go to show the double benefit only, where drawback of duty paid on inputs/input services and rebate of duty paid on inputs under Rule 18 of CER, 2002 are simultaneo....