2003 (7) TMI 100 - CGOVT - Central Excise

Summary

Issues involved:
Appeal against rejection of rebate claim based on discrepancies in export documents.

Detailed Analysis:
The Revision Application was filed by M/s. Akansha Metals Pvt. Ltd. against the Order-in-Appeal rejecting their rebate claim due to discrepancies in export documents. The company exported S.S. Wire and filed a combined rebate claim through a merchant exporter. The Asstt. Commissioner issued a show cause notice proposing to disallow the rebate claim citing discrepancies in export documents like AR4, shipping bill, and bill of lading. The Original Authority rejected the claim, which was upheld by the Commissioner (A).

The grounds for the Revision Application included the importance of documents proving duty paid nature of export goods and their actual export, highlighting minor discrepancies and oversight in document details. The application argued that discrepancies like the vessel name and destination country should not affect the rebate claim eligibility, emphasizing that the net weight of the exported goods remained consistent across documents.

During the Personal Hearing, the representatives reiterated their submissions. The Government considered the discrepancies and the applicants' explanations. A comparative analysis of discrepancies and submissions was presented, showing how the discrepancies were explained by the applicants. The Government concluded that the minor lapses should be condoned, and the substantive benefit should not be denied. However, the Original Authority required the submission of original documents to substantiate the explanations provided by the applicants.

In light of the explanations provided and the need for verification through original documents, the Revision Application succeeded, subject to the verification of original documents by the Original Authority of Central Excise. The judgment emphasized the importance of substantiating explanations with documentary evidence to support the rebate claim in cases of discrepancies in export documents.