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TMI Blog2014 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... Star Industries had filed a rebate claim of Rs. 93,054/- for the duty paid on export of their goods under Rule 18 of Central Excise Rules, 2002 which were exported vide ARE-1 No. 9/10-11, dated 9-2-2011 against SB No. 9344324, dated 8-2-2011. The Assistant Commissioner of Central Excise, Mumbai Division, Mumbai-III vide impugned Order-in-Original dated 23-8-2011 sanctioned the rebate claim. The department filed appeal before Commissioner (Appeals) on the grounds that the exporter can avail only on benefits, either input credit or drawback claim, however, the assessee had simultaneously claimed both benefits of rebate and drawback which are not admissible to them. Commissioner (Appeals) decided the case in favour of respondent. 3. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e undertaking to the effect that "no separate claim for the rebate of duty has been or will be made to Central Excise Authorities under Rule 18 of the Central Excise (No. 2) Rules, 2001 and no claim for drawback of duty covering excise element (except all industry rate covering customs duties) has been made or will be made under the Customs & Central Excise Duties Drawback Rules, 1995, with the customs authorities and that the customs and the Central Excise duties wherever leviable has been paid on the raw material used in the manufacture of goods". 4. A show cause notice was issued to the respondent under Section 35EE of Central Excise Act, 1944 to file their counter reply. No counter reply received from respondents. 5. Persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to the export of a commodity or product if such commodity or product is manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of Rule 18 of Central Excise Rules, 2002. Similarly Para 1.5 of Part V of Chapter 8 of C.B.E. & C. Manual of Supplementary Instructions as on 1-9-2001 debars the benefit of input stage rebate of duty paid on materials used in the manufacture of exported goods where finished goods are exported under duty drawback. In these cases, respondents have claimed rebate of duty paid on finished exported goods and therefore the above-mentioned restrictions are not applicable here. 9. Government also notes that CBEC v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers had taken only the rebate of Central Excise duties in respect of their inputs/procured the inputs without payment of central excise duties; and the Customs duties which remained unrebated should be provided through the AIR drawback route. The issue has been examined. The present Notification No. 84/2010-Cus. (N.T.), dated 17-9-2010 provides that customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw material used in the manufacture of export goods has been taken in terms of Rule 18 of Central Excise Rules, 2002, or if such raw materials were procured without payment of Central Excise duty under Rule 19(2) of the Central Excise Rules, 2002" The content of the above said circular envi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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