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TMI Blog2013 (9) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2011 (1) TMI 814 - GOVERNMENT OF INDIA ] Rebate/drawback were Export Oriented Schemes and unduly restricted and technical interpretation of procedure to be avoided - Liberal interpretation should be given when substantive fact of export was not doubted - Further, it was policy of the Government that the domestic duty shall not be exported - In short, whatever duty was paid by the exporter had to be paid back so as to encourage them - the appellant was eligible for rebate – order set aside 0 Decided in favour of Assessee. - 16/2011 (M-I) - - - Dated:- 25-8-2011 - Shri P. Ayyam Perumal, J. Ms. N. Ahilandeeswari, Advocate, for the Appellant. None, for the Respondent. ORDER The above appeal has been filed by M/s. Godrej Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds :- (i) that the rebate claimed represented the amount of duty paid on the goods exported; (ii) that goods can be exported even by registered dealers and rebate can be sanctioned; (iii) that Board vide Circular 283/117/96-CX., dated 31-12-1996, clarified that rebate can be sanctioned treating the inputs exported as such at par with final product and that payment of duty by debit in the Cenvat account will be entitled for rebate under Central Excise Rules. (iv) that Section 2(f)(iii) states that manufacture includes any process in relation to the goods specified in the third schedule and involves packing or repacking of such goods in a unit container and hence it cannot be said that there is no manufacturing activity; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the LAA himself has agreed in para 5 of the impugned order that the goods were exported as combi-packs. Further, Section 2(f)(iii) states that manufacture includes any process in relation to the goods specified in third schedule involves packing. Therefore, I find force in the appellant s argument that as the said goods were repacked in combi-packs, it amounts to manufacture and they are eligible for rebate. Moreover, in the case of Om Sons Cookware P. Ltd., reported in 2011 (268) E.L.T. 111 (G.O.I.), it was held that rebate/drawback are Export Oriented Schemes and unduly restricted and technical interpretation of procedure to be avoided. Liberal interpretation should be given when substantive fact of export is not doubted. Further, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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