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TMI Blog2017 (11) TMI 1779X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the above circumstances just because they could not follow the above procedure/conditions. It is not denied by the Assistant Commissioner and the Commissioner (Appeals) also that it was their first export of the goods to the SEZ and subsequently they have followed the procedure of prior intimation to the jurisdictional Assistant Commissioner and prior approval of input-output ratio to enable the Central Excise authorities to examine the admissibility of the rebate claims of the exporter. In the instant case the goods are engineering goods and its raw material etc. can be verified even subsequently with due care and diligence and it is all the more subsequently by the applicant and the jurisdictional Assistant Commissioner has alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 21/2004-C.E. (N.T.), dated 6-9-2004 for an amount of ₹ 1,99,04,860/- paid on inputs used in the manufacture and supply of one Pre-Fabricated Steel Building supplied to M/s. Kalyani Global Engineering Pvt. Ltd. on A/c Kalyani Alstom Power Ltd., located in the SEZ, Mundra Kutch, Gujarat. However, the adjudicating authority rejected the rebate claims for the entire amount of ₹ 1,99,04,860/- vide his order No. R-107/2013, dated 4-4-2013 on the ground that the applicant had not followed the conditions and procedure under Notification. No. 21/2004. Aggrieved by these orders, the applicant preferred an appeal before Commissioner (Appeals) who has rejected their appeal and the above Revision Application has been filed against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The applicant has honestly accepted that they did not follow the due procedure regarding giving prior intimation regarding export of goods and prior approval of the input-output ratio as it was their first export to the SEZ but they have followed the entire procedure of Notification No. 21/2004 in their subsequent export of the same goods to the SEZ and even the jurisdictional Assistant Commissioner has granted rebate of duty after approval of input-output ratio of the inputs which is squarely applicable to the export of goods in this case also. Further, it is also contended that they had submitted all relevant documents along with the rebate claims in this case such as individual invoices, ARE-I s, weight, value, LR Nos., all details ..... X X X X Extracts X X X X X X X X Extracts X X X X
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