9911796707
TMI Blog2012 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Division, Bhiwadi. 2. Brief facts of the case are that the applicant engaged in the manufacture of iron pipe fittings falling under Chapter Heading No. 7307 of the First Schedule to the Central Excise Tariff Act, 1985 filed a rebate claim for Rs. 6,11,086/- on 3-12-2007 under Rule 18 of Central Excise Rules, 2002 on the ground that they had supplied goods to M/s. Reliance Petroleum Ltd., Jamnagar (Guj.) under Reliance Special Economic Zone (SEZ Unit) hence the duty paid by them is refundable under clause (a) of sub-section (2) of Section 11B of Central Excise Act, 1944. The adjudicating authority did not find the refund admissible to them on the ground that the applicant has not filed Bill of Export with the claim. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after taking into account all the facts and circumstances of the case. In such situations, no appeal can be filed under Section 35EE of the Central Excise Act, 1944 without mentioning as to how the Commissioner (Appeals) order is perverse and erroneous. 5.2 That under sub-rule (1) of Rule 30 of Special Economic Zones Rules, 2006 only stipulates for ARE-1 for claiming rebate in terms of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 by a DTA supplier. If filing of Bill of Export is a mandatory requirement for claiming rebate in terms of sub-rule (3) of Rule 30, then sub-rule (3) of Rule 30 will make sub-rule (1) redundant, which is not an intention of legislation. 5.3 If we closely go through the wording of sub-rule (1) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ria to each other. 5.6 The Commissioner of Central Excise (Appeals) in his findings clearly stipulate that said rule provides that if no export entitlement is availed by DTA supplier for supply of goods to SEZ, the goods should be allowed admission in SEZ on the basis of ARE-1 and if the goods are supplied under claim of export entitlement, they should be allowed admission in SEZ on the basis of ARE-1 and Bill of Export. Further the meaning of export entitlement as per sub-rule (5) of Rule 30 ibid appears to be a claim of drawback or Duty Entitlement as pass book only. Since in this case the claim of rebate on export of duty paid goods is not an export entitlement, hence in terms of Rule 30 of SEZ Rules, 2006 the applicant has supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y who reiterated the submissions made in their written counter reply dated 2-2-2011. Nobody appeared on behalf of the respondent. 7. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. The limited issue to be decided is whether the original authority was right in rejecting rebate claim of respondent on the sole ground that the respondent failed to submit Bill of Export. 8. Government observes that the respondent exported the goods to M/s. Reliance Petroleum Ltd., Jamnagar (Guj) under Reliance Special Economic Zone under claim of rebate of duty as per provisions of Rule 18 of the Central Excise Rules, 2002 and the fact has not been disputed by the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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