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TMI Blog2013 (6) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... As the duty paid nature of goods and supply the same to SEZ is not under dispute, the rebate on export of duty paid goods under Rule 18 of Central Excise Rules, 2008 cannot be denied. As such the rebate claim is admissible in the instant case under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (NT)., dated 6-9-2004. - Decided in favour of assessee. - F. No. 195/500/11-RA - 516/2013-CX - Dated:- 4-6-2013 - Shri D.P. Singh, Joint Secretary Shri R.V. Shetty, Advocate, for the Assessee. None, for the Department. ORDER This revision application is filed by M/s. Ganesh Tiles Marble Industries, Mumbai against the Order-in-Appeal No. SB/88/Th-I/11, dated 25-2-2011 passed by the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner has rejected the genuine claim giving wrong findings. 4.2 The clearance to the SEZ is treated as export out of India that duty paid on the goods cleared needs to be rebated to the sender/exporter. In this case Assistant Commissioner has rejected the genuine claim giving wrong findings, all the findings has been answered by the C.B.E. C. in the C.B.E. C. No. 6/2010-Cus., dated 19-3-2010. 4.3 As per Rule 30(1) of SEZ Rules, 2006 Rebate requires to be sanctioned is laid down under Notification No. 19/2004-C.E. (NT)., dated 6-9-2004. These notifications are issued under Section 11B of Central Excise Act, 1944 read with Rule 18 of the Central Excise Rules, 2001 now Central Excise Rules, 2002. As per this Rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bond or as duty paid goods under claim of rebate under the cover of ARE-1. The original authority has rejected rebate as they failed to produce bill of Export in term of sub-rule (3) of Rule 30 of SEZ Rules, 2006 and Board s Circular No. 29/2006-Cus., dated 27-12-2006. Similar instructions are contained in C.B.E. C. Circular No. 6/10-Cus., dated 19-3-2010. Since rebate claim is also export entitlement, the Bill of Export is required to be filed for clearances made to SEZ. Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. Government further observes tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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