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TMI Blog2016 (9) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... e availing the benefit of area based exemption under notification No.01/20010-CE dated 06.02.2010. The appellants manufactured their final product in J&K which were subsequently exported under claim for rebate. The original adjudicating authority, viz, the Deputy Commissioner of Central Excise rejected the rebate claims. When these orders were challenged before the Commissioner (Appeals). He upheld the order of original authority. Hence the present appeal before the Tribunal. 2. The issue in question in the four appeals is whether the appellants are eligible for rebate of duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under notification no.1/2010-CE dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate claim of duty paid on goods exported by the appellants has been denied by the authorities below citing the condition 2(h) inserted in the Notification No. 19/2004-CE(NT) dated 06.09.2004 vide amending notification no. 37/2007-CE (NT) dated 17.09.2007. This condition 2(h) is as under: "that in case of export of goods which are manufactured by a manufacturer availing the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] or No. 33/99- Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated the 8th July, 1999] or No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565(E), dated the 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . once in the form of refund of duty under area based exemption under Notification no. 01/2010 and then in the form of rebate under Notification No. 19/2004-CE (NT) for the same goods which were cleared for export on payment of duty. 4. The appellants have challenged these orders specifically on the ground that since the Notification no. 01/2010-CE dated 06.02.2010 which is being availed by them, has not been specifically mentioned in the condition 2(h) of the Notification No. 19/2004-CE(NT), they will be entitled to rebate on the duty paid on goods which have been exported. They have further placed reliance on various case laws from the Hon'ble High Courts and Honble Supreme Court including the following which have held that the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the restrictions incorporated in condition 2(h) vide Notification No. 37/2007-CE(NT) dated 17.09.2007, it has been specified that in case of export of goods manufactured by a manufacturer availing area based exemption notifications specified therein, the rebate shall not be admissible. Accordingly, the rebate has been made inadmissible if the goods are exported after manufacture in J&K if the benefit of Notification No. 56/2002-CE dated 14.11.2002 has been availed. However, we note that the Notification No. 01/2010 dated 06.02.2010 has not been specified in the condition 2(h). Since this notification has not been specified in the condition, the same cannot be read into it to deny the rebate claim. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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