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TMI Blog2010 (5) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the amount paid as duty on freight & insurance charges. The applicant was not even required to make a request with the department for allowing this recredit in their cenvat account. The adjudicating officer/Commissioner (Appeals) could have themselves allowed this instead of rejecting the same as time-barred, Government allows to take credit in their cenvat account of the amount paid as duty on freight and insurance charges. The impugned orders-in-appeal and orders-in-original are modified to this extent, Revision applications are disposed off in above terms. - 195/434/2007-RA-CX and 195/105-108/2008-RA-CX - 811-815/2010-CX, - Dated:- 3-5-2010 - Shri D.P. Singh, J. S/Shri Ganesh Bapu, Advocate and R.K. Jha, for the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944 and rejected refund of Rs. 3,74,483/- on the ground of limitation under Section 11B of Central Excise Act, 1944 in the case pertaining to RA No. 195/434/07. While passing the above order the sanctioning authority held that in this case the applicant has paid duty on ARE-1 value (FOB Value) which is higher than the value determined under Section 4 of the Central Excise Act, 1944. Therefore, value under Section 4 is to be determined by deducting the post-removal expenses from the FOB value. By doing so the sanctioning authority determined the value of Rs. 1,84,31,738/- under Section 4 ibid for the purpose of sanctioning rebate. Therefore, out of applicant s claim for Rs. 33,82,543/-, claim of Rs. 30,08,060/- was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rebate of duty : Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, any fulfilment of such procedure, as may be specified in the notification. The relevant notification issued under the above Rule 18 is Notification No. 19/2004-C.E. (N.T.). This notification also states that the Central Government directs that there shall be granted rebate of whole of duty paid on all excisable goods. (ii) Thus, the Rule 18 as also Notification No. 19/2004-C.E. (N.T.) uses the terms duty paid for grant of rebate. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terlite Industries India Ltd. - 2004 (173) E.L.T. 28 (g) Ajanta Chemical Industries v. CCE - 1984 (18) E.L.T. 367 (h) Gayatri Laboratories Pvt. Ltd. v. CCE, Mumbai, 2006 (194) E.L.T. 73. 4.2 The applicants had written a letter to the department to sanction the Refund of Rs. 3,74,483/- and Rs. 4,71,964/- by way of recredit in Cenvat Account in April, 2007. The adjudicating authority as also the Commissioner (Appeals) have treated the filing of the aforesaid letter as filing of a fresh rebate claim and held to be barred by limitation under Section 11B of the Central Excise Act, 1944. 4.3 There can be no dispute that the amount excess paid on freight insurance charges formed part of the original rebate claim filed on 14-11-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises v. CCE - 2002 (147) E.L.T. 837 (b) CCE, Pune v. Movilex Irrigation - 2007 (207) E.L.T. 617 = 2008 (11) S.T.R. 83 (Tribunal). (c) KRLF Textiles v. CCE, Madurai - 1999 (33) RLT 544. 4.7 Applicants also rely on order-in-appeal 254-255 (GRM)CE/JPR-I/2007 dated 10-8-2007 in this own case. In view of the foregoing, the applicants submit that the rebate alternately claimed by the applicants by way of recredit in Cenvat Account is not hit by time-bar. 5. Personal hearing scheduled in these cases on 30-3-10 was attended by Shri Ganesh Bapu, Advocate and Shri R.K. Jha on behalf of the applicant who reiterated the grounds of revision applications. 6. Government has carefully gone through the relevant case records and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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