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TMI Blog2015 (4) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside - Decided in favour of assessee. - F. No. 195/137/12-RA - 25/14-CX - Dated:- 18-2-2014 - Shri D.P. Singh, Joint Secretary ORDER These revision applications are filed by M/s Mission Vivacare Ltd., Mumbai against the order-in-appeal No.US/507/RGD/2011 dated 30.12.11 passed by the Commissioner of Central Excise (Appeals),Mumbai-II with respect to order-in-original dated 4.3.11 passed by the Additional Commissioner of Central Excise (Rebate) Mumbai-II. 2. Brief facts of the case are that the applicants are a merchant exporter and are engaged in procuring P or P Medicaments falling under chapter Heading 30 of CETA 1985 from actual manufacturers and export the same to their foreign buyers. The applicants had filed a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act 1944. Subsequently, the original authority vide order-in-original dated 4.3.11 confirmed the demand of already sanctioned rebate claim with applicable interest. 3. Being aggrieved by the impugned order-in-original, applicant filed appeal before Commissioner (Appeals) who rejected the same. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 The Commissioner (Appeals) failed to appreciate that the Assistant Commissioner of Customs and Central Excise, Hyderabad 'N' Division, as communicated by the Supdt. (Tech.) vide his letter C.No.V/Tech/30/106/08-Misc dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no dispute whatsoever about the exports having been taken place in the impugned order; that the rules 18 19 of Central Excise Rules, 2002 are beneficial pieces of legislation in order to being much needed foreign currency and the same are to be interpreted liberally. It is a settled principle of law that taxes should not be exported. The basic requirement Is that the duty paid goods are to be exported and the foreign currency is obtained from the overseas customers. Once these requirements are fulfilled other subsidiary requirements are to be treated as procedural and not much importance is to be attributed. The Hon'ble Supreme Court in the case of Mangalore Chemicals Fertilizers Ltd v Deputy Commissioner Others, 1991 (55) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original on the ground that part goods were not exported within six months from the date on which they were cleared for export from the factory of manufacture or within permitted extended period in terms of Notification No.19/04-CE(NT) dated 6.9.2004 and therefore the rebate claim of ₹ 1194801/- involved on part goods exported after six months was not admissible. Commissioner (Appeals) vide order-in-appeal No.YDB/366/RGD/2010 dated 24.6.2010 allowed the appeal of the department. Simultaneously department issued SCN for recovery of said amount of ₹ 119480/-. The applicant filed revision application before Government of India against said order-in-appeal dated 24.6.2010. Meanwhile, the original authority vide order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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