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TMI Blog2011 (10) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals), Central Excise, Salem with respect to order-in-original No. R/25/2008-DC, dated 21-11-2008 passed by Deputy Commissioner, Erode-I. 2. Brief facts of the case are that the applicant is a manufacturer and exporter of cotton yarn. During the month of July 2007 they had exported 430 cartons of cotton yarn duly stuffed in containers and sealed under the supervision of Central Excise of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant party has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds :- 4.1 The applicants had exported the goods through merchant-exporters. The goods had been stuffed and exported from the factory under Central Excise supervision. The proof of exports had been admitted and duty payment particulars had duly been endors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d details are filed along with the rebate claim for sanction of rebate. This is the mandatory requirement to claim the rebate claim under paras 3(b)(i) and (ii) of Notification 19/2004-C.E. (N.T.), dated 6-9-2004. The applicants had fulfilled the said mandatory requirement. 4.3 That it is not a mandatory requirement as per Rule 18 of the Central Excise Rules, 2002 and Notification 19/2004-C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observes that in the instant case, rebate claim was rejected on the ground that applicant manufacturer failed to submit disclaimer certificate from the merchant-exporter M/s. AML Exports Pvt. Ltd., Mumbai. Applicant has contended that duty paid goods have been exported and all the required documents except disclaimer certificate, are submitted along with rebate claim, so the rebate claim may be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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