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TMI Blog2015 (1) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (5) TMI 378 - GUJARAT HIGH COURT] filed by M/s Welspun Corp. Ltd. - rebate claim in the instant case is rightly held as inadmissible by the lower authorities. Government do not find any infirmity in the said order-in-appeal and therefore upholds the same. - Decided against Assessee. - F.No. 195/11/12-RA - 227/14-cx - Dated:- 1-5-2014 - Shri D.P. Singh, Joint Secretary ORDER This revision application is filed by M/s Welspun Trading Ldd., Survey No. 910 P22, Vill. Varsamedi, Varsana, Tal. Anjar, Distt. Kutchh (Gujarat) against the order-in-appeal No.170/2011/Commr(A)/RBT/RAJ dated 10.10.11 passed by the Commissioner of Customs Central Excise (Appeals), Rajkot with respect to order-in-original No.468/11-12 dated 19.5.11. 2. The claimant has filed a claim for rebate of duty total ₹ 5041536/- paid by the manufacturer of the exported goods viz. M/s. Welspun Gujarat Stahl Rohren Ltd. (now known as M/s. Welspun. Corp. Ltd.) on goods cleared for export under ARE-1 Nos.208 dated 13.09.2007, 209 dated 14.09.2007, 210 dated 15.09.2007 and 211 dated 16.09.2007, during the month of September, 2007. They submitted self-attested copies of the relevant shipping bills (E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clearance of goods for exports and therefore, new condition would not be applicable to the goods-which were cleared from the factory meant for export before the amendment. 4.3 The Applicants submit that the said Notification was amended vide Notification No.37/2007 dated 17.09.2007. The amended Notification does not have retrospective effect as laid down by the Hon'ble Gujarat High Court and in the Applicants' own case reported in 2010 (254) ELT 551, which has been affirmed by the Hon'ble Supreme Court reported in 2010 (256) ELT 161 (SC). The Applicants submit that the amended Notification shall not apply to rebate claim made in respect of goods cleared from factory prior to 17.9.2007. 4.4 The Commissioner (Appeals) erred in relying upon the definition of relevant date as provided under Explanation to Section 11B of the Central Excise Act. The Commissioner (Appeals) erred in holding that the relevant date of the export is the date on which ship leaves India and therefore, the date of shipping is to be treated as date of export. The Applicants submit that Section 11B provides the time limit for filing refund/rebate claim. In the present case admittedly, refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 210 dated 15.09.2007 and 211 dated 16.09.2007 3 Excise Invoice No. date As mentioned in respective ARE-1 4 S/B No. date 6152908 dated 21.9.2007 5 Assessable value Rs.30591841/- 6 Rate of duty 16%+2%+1% 7 FOB value as per shipping bill Rs.29298457/- 8 Amount of duty Edu Cess paid for which refund is claimed Bed ₹ 4894695/- Edu Cess ₹ 97893/- S H Edu Cess ₹ 48948/- 9 Duty payment particular PLA entry No.88 to 91 all dated 30,9.2007 10 B/L No. date THRSH3CS30090702 dated 30.9.2007 11 Date of shipment 04.10.2007 From the above said table, it is quite clear that said goods were exported on 4.10.07 vide SB No.6152908 dated 21.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity to refund claim. 8. Government notes that the governing statutory provisions for grant of rebate of duty paid on exported goods are contained in Rule 18 of the Central Excise Rules 2002 which read as under :- Rule 18. Rebate of Duty - Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. The above statute very clearly stipulates that where any goods are exported, the Central Government may by notification grant rebate of duty paid on such excisable goods subject to condition and limitation and fulfillment of procedure as prescribed in the notification. So the fundamental condition for grant of rebate is that duty paid goods are exported out of India subject to compliance of condition or limitation and procedure prescribed in the notification. The Not. No.19/04-CE(NT) dated 6.9.04 issued under rule 18 ibid prescribes the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate becomes admissible as soon goods are manufactured for export can also be raised. Government finds that as per rule 18 read with Not. No.19/04-CE(NT) the entitlement of rebate claim takes place on the export of goods and therefore it cannot be related to clearance of goods from factory. 10. Government notes that applicant has not disputed the date of export as 23.9.2007. Commissioner (Appeals) has discussed the relevant statutory provision of Custom Act, 1962 in para 14 of the order which determine the date of export. In this case there is no dispute regarding date of export so these provisions are not repeated. 11. The applicant has cited a number of case laws in his defence. Commissioner (Appeals) has discussed some of these case law and did not find the same relevant for instant case. Now applicant has relied upon the decision of Hon'ble Supreme Court in the case of SACI Allied Products Ltd. Vs. CCE Meerut 2005 (183) ELT 225 (SC). In the said case valuation issue of excisable goods was involved and the same is not applicable to this case. Similarly the case law CCE Vs Toyo Engineering India Ltd. 2006(201) ELT 513 (SC) also relates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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