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TMI Blog2012 (11) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 6-9-2004 and there is no dispute about the export of duty paid goods, the rebate claim is admissible to the respondent – rebate claim allowed - F. No. 195/03-04 and 05-07/2010-RA - 1178-1182/2011-CX - Dated:- 6-9-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri S.K. Tyagi, Superintendent, for the Department. [Order]. These revision applications are filed by M/s. Essel Foundaries (P) Ltd., Ghaziabad against the Order-in-Appeal No. 137, 139-142/CE/G2B/09, dated 29-5-2009 passed by Commissioner of Central Excise Service Tax (Appeals), Meerut-I with respect to Orders-in Original passed by Assistant Commissioner of Central Excise, Division-III, Ghaziabad. 2. Brief facts of the case are that the applicant have filed reb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requisite conditions mentioned in the Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and Section 11B of the Central Excise Act, 1944. 4.2 In the aforesaid Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004, there was no restriction to the extent that Rebate cannot be allowed, if the exporter/assessee is working under the DFIA scheme. So, there is not even an iota of doubt that the applicant was fully eligible for the rebate/refund of the duty paid on the exports. 4.3 Rebate scheme and DFIA Schemes are two independent schemes, which are governed by separate rules/procedures and separate notifications. Hence, the governing authority for a particular scheme cannot deny the benefit claimed under the other independent scheme, until ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he true colour and serve the desired purpose of the DFIA Scheme. Since the notification has already been amended with retrospective effect henceforth, all the clarifications to the previous/unamended notification, shall become ineffective and redundant with retrospective effect. 4.7 During the relevant time applicant has not procured any duty free inputs under the scheme. Paragraph 4 of the circular dated 25-2-2009 can be relevant only in those cases where goods have specifically been imported or procured against the said Authorization. Or in other words, there has to be some correlation between the goods procured under the scheme and taking of the Cenvat Credit on such goods. Since the applicant has never imported inputs against the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the condition stipulated in para 4.4.7 of the Chapter 4 of FT Policy was that no Cenvat Credit facility shall be available on inputs either imported or procured indigenously against the Authorization. The condition (v) of the corresponding Customs Notification No. 40/06-Cus., dated 1-5-2006 issued to implement the DFIA scheme accordingly provided that the Export obligation would be discharged by exporting resultant products manufactured in India which were specified in the said authorization and in respect of which facility under Rule 18 (rebate of duty paid on materials used in the manufacture of resultant products) or sub-rule (2) of Rule 19 of Central Excise Rules, 2002 or Cenvat Credit under Cenvat Credit Rules, 2004 in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 by omitting the following phrase of Condition (v) and in respect of which facility under Rule 18 (rebate of duty paid on materials used in the manufacture of resultant products) or sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 in respect of materials imported/procured against the said authorization has not been availed. It means that w.e.f. 19-2-2009, availment of Cenvat credit in respect of materials imported/procured does not debar the assessee from claiming rebate of duty paid on export of finished goods under DFIA Scheme. However, in the meantime, Finance (No. 2) Act, 2009, in the Second Schedule (Section 93), amended Notification No. 40/2006-Customs dated 1-5-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n claiming rebate of duty paid on exported goods and availment of Cenvat Credit. Respondent Department has not brought out any evidence on record till date, suggesting availment of any double benefit by the applicant. Since the applicant has complied with all the provisions and procedure as laid down in Rule 18 of Central Excise Rules, 2002 and Notification No. 19/04-C.E. (N.T.), dated 6-9-2004 and there is no dispute about the export of duty paid goods, the rebate claim is admissible to the respondent. Government sets aside the impugned orders-in-appeal and allows the revision applications. However, the revenue safeguards as suggested in Circular No. 11/2009-Cus., dated 25-2-2009 to prevent the double benefit, if any, are required to be un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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