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TMI Blog2016 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Central Excise Act and Rules thereunder. In the present case, the goods have been exported under bond and the bond stands discharged on production of proof of export. The fact that the export proceeds have not been received is a development subsequent to the export and cannot be the condition for recovery of duty. In particular, it is noted that the goods exported have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 18 of Central Excise Rules i.e. under claim for rebate vide Invoice No. 94 dated 17.01.2009 under which they exported 600 Cam Shafts valued at US $ 31200/- (Indian ₹ 14,78,880/-). The Appellant thereafter claimed and received a rebate claim of ₹ 1,50,846/- from the department against the said export. Subsequently goods valued at ₹ 1,77,608/- was rejected by their foreign custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected goods, already paid for by them. The value of such goods was worked out at ₹ 1,77,608/- and the proportionate rebate on the same was ₹ 21257.00. The Appellant submitted that once the goods are exported, there remains no ground for demanding duty, as it is not a case of diversion of goods cleared for export, but that of short realization of export proceeds, and therefore the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be the condition for recovery of duty. In particular, it is noted that the goods exported have not been re-imported back into India. There is also no allegation of any deviation of the export goods. Under these circumstances, there is no justification for demand of duty applicable on the goods which stands exported. 5. The appeal is allowed with consequential relief, if any. [Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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