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TMI Blog2014 (12) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... it of rebate of duty paid on inputs cannot be denied due to procedural infirmities-, as long as the goods in question are exported and other parameters are fulfilled. Under such circumstances, Government finds that input-output ratio allowed by jurisdictional Assistant Commissioner subsequent to export may be taken into account and rebate may be allowed accordingly. - Decided in favour of assessee. - F.No. 195/1705/12-RA - 340/14-cx - Dated:- 14-10-2014 - Smt. Archana Pandey Tiwari, Joint Secretary ORDER This revision application is filed by M/S Jocund India Limited, Haridwar, Uttarakhand against the order-in-appeal No.330-CE/MRT-I/2012 dated 29.10.12 passed by the Commissioner of Central Excise (Appeals), Meerut-I with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anual of Supplementary Instructions. 3. Being aggrieved by impugned order-in-original, the applicant filed appeal before Commissioner (Appeals) who rejected the same. 4. Being aggrieved by the impugned order-in-appeal, the applicant has field this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government on the following grounds:- (Appeals) but were not considered while deciding the appeal. 4.1 The period of over one month between the two dates i.e. date of application (27.05.2011) requesting for permission for export and date of physical clearance (29/30.06.2011) for exports from factory was a reasonable period for grant of permission as the exporter cannot take risk of cancellation of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Dehradun are enclosed as Annexure No.7 8 to substantiate the fact that the date of filing application is relevant for permission and, not the date of receipt of permission letter from the office of the Assistant Commissioner of Central Excise, Dehradun. Thus, the rebate claim is permissible if the date of request letter for permission i.e. 27.05.2011 is considered the date of granting permission by the Assistant Commissioner of Central Excise, Dehradun. 5. Personal hearing was fixed in this case on 30.9.2014. Shri Rajesh Kumar, Advocate,. Shri Sasi Choudhary, Advocate and Shri Saurabh Gupta, Director of the applicant company appeared for hearing on behalf of the applicant and reiterated the grounds of revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2006 (200) ELT 175 (GOI), has held that even if exporter failed to file input-output declaration, substantial benefit of rebate cannot be denied, if other condition of notification are complied with. In this case, there is no dispute that any other condition of the said Notification was not complied with. Government notes that as provision of para 3.2 of part V of Chapter 8 of CBEC Excise Manual of supplementary instructions the input-output norms notified under Export Import policy may be accepted by department unless there are specific reasons for variation. Government also observes that the substantial benefit of rebate of duty paid on inputs cannot be denied due to procedural infirmities-, as long as the goods in question are ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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