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TMI Blog2013 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty paid on final finished product. The statutory provision makes it quite clear that benefit of Drawback and input stage rebate, both were not available simultaneously - the applicant claiming rebate of duty paid on finished goods and not on inputs and hence, their claim was not hit by limitation provided in Chapter 8 Part V of C.B.E. & C. Manual of Supplementary Instruction - As such, these rebate claims cannot be denied on this ground also – Order set aside – Decided in favour of Assessee. - 195/359-360/2010 -RA-CX - 1220-1221/2011-CX - Dated:- 12-9-2011 - Shri D.P. Singh, J. Shri Ramesh Nair, Advocate, for the Assessee. ORDER These revision applications are filed by M/s. L.K. Mehta Polymers Ltd., Ratlam against o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders-in-appeal, the applicant, party has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds :- 4.1 Non-mentioning of 2% of Education Cess and 1% SHE was due to mistake, as there was no column in the prescribed ARE-1 format to show 2% Education Cess and 1% SHE Cess. But, they have paid the said Education Cess and SHE as evident from entry in Excise Invoices and RG 23A Part-II. As the applicants have paid Education Cess and SHE Cess, mere non-mentioning of the same in AREs-1 is only procedural lapse of technical nature. 4.2 The applicant further submits that the issue of claim of Drawback is beyond jurisdiction of lower authorities. Moresoever, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts used in the manufacture of export goods and as such availed double benefit. Accordingly, the lower authorities held the claim as non-admissible. The applicant in their Revision Applications has stated that they have actually paid 2% Education Cess and 1% SHE, as evident from copies of Invoices and entry made in R.G. 23A Part-II account. The applicant also stated that they have claimed Drawback of Customs portion only and that they have not availed input stage rebate. 7.1 Government observes that it is an admitted fact that 2% Education Cess and 1% SHE did not find mention in the copies of AREs-1. The applicant during the adjudication as well as in appellate proceedings having admitted this mistake, stated that they have actually paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is claiming rebate of duty paid on final finished product. Government notes that para 1.5 of Chapter 8 Part V of C.B.E. C. Manual of Supplementary Instruction Stipulates as under :- 1.5 The benefit of input stage rebate cannot be claimed in any of the following situation :- (i) where the finished goods are exported under claim for duty drawback. The above statutory provision makes it quite clear that benefit of Drawback and input stage rebate, both are not available simultaneously. However, in the instant case, the applicant claiming rebate of duty paid on finished goods and not on inputs and hence, their claim is not hit by limitation provided in Chapter 8 Part V of C.B.E. C. Manual of Supplementary Instruction. As such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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