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TMI Blog2017 (10) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pvt. Ltd. vs. CCE, Bangalore [2007 (5) TMI 464 - CESTAT, BANGALORE] refers to CBEC Circualr No.60/01/06-CX dated 13.1.2006, which says that on export of goods, none of the duties chargeable under any Act of Parliament is payable, and holds that an exporter would be entitled to the benefit of exemption from National Calamity Contingent Duty (NCCD) under N/N. 108/95-CE dated 28.8.1995. For the present facts, following the ratio of the Tribunal s decision in Toyota Kirloskar Motor Pvt. Ltd., the appellant-assessee is also entitled to the refund of Additional Duty of Excise paid to the manufacturer-supplier by the appellant. There can be no doubt that the exporter-assessee is entitled to the claim of the refund filed for the Additional Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med as the duty paid on inputs was admissible as rebate and covered by Section 11B of the Central Excise Act. (v) The subject refund claim was rejected by the adjudicating authority as well as by the Commissioner (Appeals). (vi) Therefore, the appellant is in appeal before the Tribunal. 3. Both sides have been heard. 4. After having gone through the case records and the submissions of both sides, it appears that the matter is covered by relevant Circular(s), Notification(s) and Instruction(s) issued by the Revenue to the effect that on export of goods, none of the duties leviable under any Enactment is payable. Here, we refer below to the relevant Instruction(s)/Circular(s)/Notification(s). 4.1 The CBEC in its clarificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any such Act of Parliament is required to be paid on export of goods under bond under rule 19 of the Central Excise Rules, 2002 or rule 19 of the Central Excise Rules, 2001 or rule 13 of the Central Excise Rules, 1944. (iv) A number of instructions and circulars, indicating the position as above have been issued by the Board from time to time in respect of various such duties brought in by various Acts from time to time. Some of such circulars are as follows :- * Circular No. 278/112/96-CX., dated 11-12-1996 (F. No. 209/52/96-CX. 6) [1997 (89) E.L.T. T25] * Circular No. 641/32/2002-CX., dated 26-6-2002 (F. No. 209/44/96-CX. 6) [2002 (143) E.L.T. T38] * M.F. (D.R.) F. No. 345/2/2004-TRU (Pt.), dated 10-8-2004 [2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) Act, 1978 (40 of 1978); d. the Additional Duties of Excise as levied vide section 111 of the Finance Act, 1998 (21 of 1998) as amended by section 167 of the Finance Act, 2003 (32 of 2003); e. the Additional Duties of Excise as levied vide section 133 of the Finance Act,1999 (27 of 1999) as amended by section 168 of the Finance Act,2003 (32 of 2003) read with Notification No. 28/2002-C.E., dated 13-5-2002 as amended by Notification No. 62/2002-C.E., dated 31-12-2002; No. 16/2003-C.E., dated 1-3-2003 and No.12/2004-C.E., dated 4-2-2004; f. the Special Additional Duties of Excise as levied vide section 147 of the Finance Act,2002 (20 of 2002) ; g. the National Calamity Contingent duty leviable under section 136 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable thereon under Section 3 of the Central Excise Act, 1944 (1 of 1944); b. the additional duty of excise, if any, leviable thereon under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and c. the additional duty of excise, if any, leviable thereon under Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), subject to certain conditions mentioned therein. 4.3 The Central Excise Rules, 2002 also makes a mention in Rules 18 and 19 that any excisable goods may be exported either without payment of duty or would be eligible for grant of rebate of the duty paid on such excisable goods or the duty paid on the materials used in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be specified by notification by the Board. 4.4 The Tribunal in the case of Toyota Kirloskar Motor Pvt. Ltd. vs. CCE, Bangalore: 2007 (217) ELT 403 (Tri.-Bang.) refers to CBEC Circualr No.60/01/06-CX dated 13.1.2006, which says that on export of goods, none of the duties chargeable under any Act of Parliament is payable, and holds that an exporter would be entitled to the benefit of exemption from National Calamity Contingent Duty (NCCD) under Notification No.108/95-CE dated 28.8.1995. For the present facts, following the ratio of the Tribunal s decision in Toyota Kirloskar Motor Pvt. Ltd. (supra), the appellant-assessee is also entitled to the refund of Additional Duty of Excise paid to the manufacturer-supplier by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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