9911796707
TMI Blog2013 (7) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duties through debit entries in Cenvat account and claimed refund/rebate of such said duty. In these cases there is no allegation that said goods were not received by the SEZ unit. As such the payment of duty and export of goods is not in dispute. Therefore, rebate claim is required to be considered in accordance with law on merit in the light of above said C.B.E. & C. circulars. - Matter remanded back - Decided in favour of assessee. - F. Nos. 195/489-490/11-RA - 930-931/2013-CX - Dated:- 15-7-2013 - Shri D.P. Singh, Joint Secretary Shri Prem Kumar Francis, Consultant and Balraj Tekchandani, Director, for the Assessee. None, for the Department. ORDER These revision applications are filed by the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals), who rejected the same. 4. Being aggrieved by the impugned orders-in-appeal, the applicant filed these revision applications under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The applicant had cited and relied upon Board s circulars dated 27-12-2006 and dated 19-3-2010. Under the circumstances, the Commissioner (Appeals) had to consider whether these circulars applied to the facts of the appeal before him. Regretably the fact is there is no reference to these two directly applicable circulars in the DISCUSSIONS FINDINGS part of the impugned order. It is submitted with respect the Commissioner (A) had blatantly disregarded the two directly applicable Board s circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act on goods supplied from DTA to the SEZ. As stated above by the applicant, the issue involved herein is the refund of duty paid on goods exported to SEZ unit under Rule 18 of the Central Excise Rules, 2002. Accordingly it is submitted that Commissioner (A) manifestly erred again in applying the said judgment of the Hon ble High Court which is not at all an authority on the facts and circumstances of the applicant s case. 5. Personal hearing was scheduled in the case on 4-3-2013 27-6-2013. Shri Prem Kumar Francis, Consultant and Shri Balraj Tekchandani, Director attended hearing on 27-6-2013 on behalf of applicant who reiterated the grounds of revision application. Nobody attended hearing on behalf of department. 6. Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notified under Section 76A of Chapter XA of the Customs Act, 1962 shall be deemed to have been notified under Section 4 of the Act. Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to the fulfilment of conditions laid thereunder. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ units SEZ developer from DTA for their authorized operations. 6. The provisions of Regulation 10 of the Special Economic Zone (Custom Procedure) Regulation, 2003 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier), either under examination and sealing of goods by the Central Excise officer , or, under self-sealing and self examination , as is applicable in the case of export of goods under Rule 18 or 19 of Central Excise Rules, 2002. The manner of disposal of copies of ARE 1, monitoring of proof of exports, demand of duty in case of non-submission of proof of exports, etc. shall be the same as is applicable in case of exports made under Rule 18 or Rule 19 of the Central Excise Rules, 2002. The DTA supplier shall ensure the bona fides of the SEZ unit or SEZ developer to whom duty free goods are being supplied. In the event of non receipt of proof of export due to loss of goods in transit due to theft, illegal diversion or any other reason, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not mention such supplies in clear terms. The field formations are required to follow the Circular No. 29/2006 accordingly. From perusal of above provision, it is clear that the supplies made to SEZ are treated as export and such supplies are eligible for rebate claim under Rule 18 of the Central Excise Rules, 2002. Hence, the lower authorities have erred in holding to the extent that supplies to SEZ are not eligible for rebate benefit by ignoring the provisions of above said C.B.E. C. Circulars. 9. Further, on perusal of records, Government notes that applicant initially sought to supply the impugned goods to the SEZ Unit under Rule 19 of the Central Excise Rules, 2002. Subsequently on being pointed out above non-execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
