2011 (7) TMI 1098 - CGOVT - Central Excise

Summary

Issues:
1. Rebate claim denial based on lack of proper documentation.
2. Jurisdictional authority to file rebate claim.
3. Justification of rebate denial for procedural reasons.
4. Duty payment proof for exported goods.
5. Application of relevant government order on procedural infractions in rebate claims.

Issue 1: Rebate claim denial based on lack of proper documentation
The case involves M/s. Indian Oil Corporation Ltd. filing a revision application against the denial of rebate claims by the Assistant Commissioner of Central Excise, Agra. The denial was based on the grounds that the invoices issued by the applicant did not contain details of duty payment, were not co-relatable with the manufacturer, and the submitted documents did not evidence payment of duty. The adjudicating authority also questioned the jurisdiction of the Assistant Commissioner to handle the rebate claim.

Issue 2: Jurisdictional authority to file rebate claim
The Assistant Commissioner, Central Excise, Division Agra, was deemed by the adjudicating authority as not the proper authority to file the rebate claim as per Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. This raised a procedural issue regarding the appropriate authority for filing rebate claims, which was contested by the applicant.

Issue 3: Justification of rebate denial for procedural reasons
The applicant argued that the denial of the rebate claim on procedural grounds was unjustified. They provided evidence such as correlation statements, extracts from PLA, TR-6 Challan, and other supporting documents to support their claim. They contended that despite submitting all necessary evidence, the rebate was disallowed, which they believed was unjust.

Issue 4: Duty payment proof for exported goods
The core contention revolved around proving the duty paid nature of the exported goods. The applicant supplied ATF to a foreign run aircraft and filed a rebate claim, which was rejected due to the inability to prove the duty paid nature of the goods. The applicant provided export invoices and correlation statements, but the appellate authority found that the documents did not contain references to duty paying documents or invoices, making it impossible to establish the duty paid character of the exported goods.

Issue 5: Application of relevant government order on procedural infractions in rebate claims
The applicant cited Government of India Order No. 387/2006, dated 24th May, 2006, which condoned procedural infractions in rebate claims and emphasized that rebate claims should not be disallowed for procedural reasons. However, the government found no infirmity in the impugned Order-in-Appeal and upheld the denial of the rebate claim, ultimately rejecting the revision application for lack of merit.