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TMI Blog2013 (7) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ished exported goods can not be held admissible - since Applicant already availed input stage rebate of duty (excise portion) in the form of duty drawback - extending another benefit of rebate of duty paid on exported goods will definitely amount to double benefit. - Decided against the Assessee. - F. Nos. 195/836-837/2010 & 195/141-144, 728-733 & 1245-1266/2011-RA - 828-861/2012-CX - Dated:- 23-7-2012 - Shri D.P. Singh, J. Shri Pradeep Jain, Chartered Accountant and Sandeep Bhandari, General Manager, for the Assessee. ORDER These Revision Applications have been filed by M/s. Iscon Surgicals, Jodhpur against the Orders-in-Appeal as mentioned in column No. 3 of the table passed by the Commissioner (Appeals), Customs Central Excise, Jaipur-II. S.No. Revision Application No. Order-in-Appeal No. 1-2 195/836-837/10-RA 284-285 (CB)CE/JPR-II/10, dated 13-8-2010 3-6 195/141-144/11-RA 446-449(CB) CE/JPR-II/10, dated 7-1-2011 7-12 195/728-733/11-RA 122-127(CB)CE/JPR-II/11, dated 21-6-2011 13-34 195/1245-1266/11-RA 160-181(CB)CE/JPR-II/11, dated 14-9-2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which drawback is being claimed, no separate claim for rebate of duty under the Central Excise Rules, 2002 has been or will be made to the Central Excise authorities. The analysis of this Rule makes it clear that the declaration to be given is regarding the duty paid on containers, packing material and other material used in manufacture of export goods . In other words, the declaration to be given while claiming drawback, is regarding the input stage rebate, it does not say finished goods stage rebate. As such, the drawback is not allowed to be claimed along with rebate of inputs used in manufacture of export goods. The language of Rule 12(1)(a)(ii) of Drawback Rules as produced here above, is plain and unambiguous. It is specifically stated therein that the rebate of input stage duties is not allowed along with drawback. Thus, denial of rebate claim of duty paid on export goods by suo motu including the finished goods stage duty in the provision which is simply meant for input stage duties, is not justified. 4.3 The simultaneous availment of input stage rebate and drawback is not allowed as further clarified in Circular No. 89/2003-Cus., dated 6-10-2003. This circular i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case matter both the applicant party as well as respondent department are relying on the same statutory provisions of relevant applicable rules/notifications but both differ on their interpretations. Government observes that applicant has claimed that they have not taken Cenvat credit for such exports and exported goods under drawback scheme. On the other hand finished goods are exported by paying duty from accumulated Cenvat credit in order to avail benefit of rebate claim under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. They have already availed duty drawback (Customs as well as Central Excise portion) in respect of said exports. Applicant has contended that as per conditions No. 7(e) 7(f) of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007, drawback will not be admissible if input rebate is claimed under Rule 18 of Central Excise Rules, 2002 or duty free inputs are procured under Rule 19(2) ibid and in this case rebate of duty paid on finished exported goods is claimed and same is not barred under the said provisions. In this regard. Government finds that the said conditions do not put any restriction on av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rebates of duty at inputs stage as well as finished goods stage which will be contrary to the abovesaid judgment of Hon ble Bombay High Court and provisions of Rule 18 of Central Excise Rules, 2002. Since applicant has already availed Central Excise portion duty drawback, the rebate of duty paid on finished exported goods can not be held admissible. 10. Government also notes that applicant had paid duty on exported goods from Cenvat credit account. Therefore he cannot claim that no Cenvat facility has been availed for goods under exports and as such he has violated condition No. 12(ii) of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007. Since he had availed Cenvat facility in respect of exported goods the duty drawback was admissible at the rate of Customs portion only. He was not eligible for duty drawback of Central Excise portion. Since the applicant has already availed said duty drawback is violation of said condition No. 12(ii), allowing rebate of duty paid on exported goods will definitely amounts to double benefit which is not permissible under the scheme of duty drawback as well as rebate of duty. This authority had held in its order in the case of M/s. Swatantr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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