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TMI Blog2010 (10) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate claim is not admissible to the applicant and the applicants appeal was rightly rejected by the Commissioner (Appeals), Revision application is rejected being devoid of merit. - 195/527/2008-RA-CX - 1566/2010-CX, - Dated:- 12-10-2010 - Shri D.P. Singh, J. S/Shri R.K. Sharma, Sr. Counsel and Ranjeet Kumar Singh, Consultant, for the Assessee. [Order]. This revision application has been filed by M/s. Ramlaks Exports Pvt. Ltd., Mumbai against order-in-appeal No. SRK/508/RGD/2008, dated 13-8-08 passed by the Commissioner (Appeals) Central excise, Mumbai Zone-II. 2. Brief facts of the case are that the applicant M/s. Ramlaks Exports Pvt. Ltd., Mumbai has filed rebate claim on 19-6-06, where as on scrutiny of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions on 9-10-07 and 11-8-08. They have submitted letter F.No. IV/16/56/2007/2065/07, dated 5-10-2007 issued by Dy. Commr., Central Excise, Kanakapura Division, wherein, he has informed that, the goods have been removed from the Dealer s premises and the removal was not examined by the jurisdictional Central Excise Officer at Bangalore. In these circumstances, they cannot consider to grant post facto extension of time limit as desired by the claimant. 2.3 The Assistant Commissioner, Central excise rejected the rebate claims as the goods were not exported with six months from the date of clearance from the factory of manufacturer as required under Notification No. 40/2001-C.E. (N.T.) dated 26-6-01 and for contravention of Board Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No. 294/10/97-CX., dated 30-1-97. Before exportation, applicants by their various efforts were trying to get the extension of the validity of the ARE-1. The extension of the validity is only a procedural matter. 4.3 The goods covered under the ARE-1 in question is exported under proper supervision of Customs Department and the applicants cannot be penalized by way rejecting their legitimate claim of the rebate due to procedure infractions as cited in order-in-appeal. After all, the scheme of export promotions measures does envisage compensation of duty suffered on the exported goods/services so as to avoid export of duties and taxes. 4.4 The procedure/conditions stipulated in the Notification/Circular are not mandatory. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive benefit should not be denied. 4.8 The Hon ble Tribunal in the case of IOC Ltd v. CCE Calcutta-II is reported at 2004 (178) E.L.T. 834 (Tri.) which is very much supportive and relies by the applicants in the instant matter, observed that the procedural irregularities, condonable when factum of export not disputed - When the show cause notice itself admits export having taken place procedural Irregularities, any, are condonable. 4.9 In a very recent decision. Department of Revenue, Revisionary Authority, government of India, Ministry of Finance in the matter of M/s. Krishi Rasayan Exports Pvt. Ltd., Kolkatta vide their Order No. 313/07, dated 18-5-07 held that substantial benefit of rebate should not be denied on procedural/technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars are verified in triplicate copy of ARE-1 by the Range Supdt, Central Excise having jurisdiction over the factory of manufacture. 9. Government further observes that as per condition No. 2(b) of the Notification No. 19/2004-C.E. (N.T.), dated 6-9-04 the goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow. 10. As the applicant has failed to fulfill the condition by not getting the required permission from the jurisdictional Commissioner Central Excise for exporting the goods beyond a period of six months, so rebate claims cannot be sanctione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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