9911796707
TMI Blog2013 (6) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... 228-1244/11 251-267/RGD/11 dated 29-9-2011 189739 2. Brief facts of the case are that the applicants exported the goods on payment of duty under rebate claim in terms of Rule 18 of Central Excise Rules, 2002 and filed rebate claims. The original authority sanctioned the claims upto the extent of duty paid on the FOB value of exported goods accepting the said value as transaction value as per Section 4 of Central Excise Act, 1944. The rebate of duty paid on freight and insurance expenses incurred beyond port of export was rejected since duty on exported goods was not required to be paid on CIF value. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals) who rejected the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der as duty. 4.4 It is submitted that Rule 18 of Central Excise Rules speaks of "rebate of duty paid on the excisable goods" and "duty paid on materials used in the manufacture of goods" and not of duty payable. Further Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002 for granting rebate of duty for exports also speaks about duty paid and not on duty payable. 4.5 If the said excess amount is denied as rebate, then that means same was not liable to include in the assessable value and therefore duty was not liable to be paid on the same. In the case of Sri Bhagirath Textiles Ltd. - 2006 (202) E.L.T. 147 (G.O.I.) the GOI has permitted to the respondents to take back the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to their value, then on each removal of said goods such value shall, (a) In a case where the goods are sold by the assessee, for delivery at time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value. (b) In other case, including the cases where the goods are not sold, be the value determined in such manner as may be prescribed. 8.2 Word 'Sale' has been defined in Section 2(h) of the Central Excise Act, 1944, which reads as follows : " 'Sale' and 'Purchase' with their grammatical variations and cognate expression, mean any transfer of the possession of goods by one per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated in accordance with generally accepted principles of costing. Explanation 2. - For removal of doubts, it is clarified that the cost of transportation from the factory to the place of removal, where the factory is not the place of removal, shall not be excluded for the purpose of determining the value of the excisable goods." 8.5 Government observes that from the perusal of above provisions it is clear that the place of removal may be factory/warehouse, a depot, premise of a consignment agent or any other place of removal from where the excisable goods are to be sold for delivery at place of removal. The meaning of word "any other place" read with definition of "Sale", cannot be construed to have meaning of any place outside geo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/06/2000-CX., dated 3-2-2000 that as clarified in circular dated 26-4-1996 the AR4 value is to be determined under Section 4 of Central Excise Act, 1944 and this value is relevant for the purpose of Rules 12 and 13 of Central Excise Rules. The AR4 and Rule 12/13 are now replaced by ARE-1 and Rule 18/19 of Central Excise Rules, 2002. It has been stipulated in the Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and the C.B.E. & C. Circular No. 510/06/2000-CX., dated 3-2-2000 that rebate of whole of duty paid on all excisable goods will be granted. Here also the whole duty of excise would mean the duty payable under the provision of Central Excise Act. 8.7 Government observes that the C.B.E. & C. Circular No. 510/06/2000-CX., date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim in whole or part as the case may be depending on facts of the case. 8.7.2 Government notes that said notification issued under Rule 18 of Central Excise Rules, 2002, prescribes the conditions, limitations and procedure to be followed for claiming as well as sanctioning rebate claims of duty paid on exported goods. The satisfaction of rebate sanctioning authority requires that rebate claim as per the relevant statutory provisions is to be in order. He does not have the mandate to sanction claim of obviously excess paid duty and then initiate proceeding for recovery of the erroneously paid rebate claim. Therefore, the circular of 2000 as relied upon by applicant cannot supersede the provisions of Notification No. 19/2004-C.E. (N ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
