9911796707
TMI Blog2018 (4) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... acts leading to the filing of the Revision Application are that the applicant filed a rebate claim for Rs. 33,67,561/- in respect of Excise duty paid on inputs used in the manufacture of exported goods in terms of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The claim was rejected by the original adjudicating authority on the ground that the goods were procured from a manufacturer who had availed exemption under Notification Nos. 32/99-C.E. and 33/99-C.E., both dated 8-7-1999, which are a disqualification under Notification No. 21/2004 after it was amended by Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007. The applicant's appeal with Commissioner (Appeals) was also rejected. However, the Revision Application filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the revision application and the orders passed by the lower authorities and it is observed that the rebate of duty has been denied to the applicant on a fresh ground that the applicant had availed drawback of duty as well as rebate of duty in respect of inputs used in the exported goods and, therefore, the drawback of duty will not be admissible to the applicant by virtue of para 7(e) of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007. The applicant has challenged the correctness of the order-in-appeal mainly on the grounds that the admissibility of rebate of duty on inputs used in manufacturing of exported goods is governed by Notification No. 21/2004, dated 6-9-2004 and Rule 18 of Central Excise Rules, 2002 and not by Drawbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erit of the fresh reason given for rejection of rebate of duty to the applicant also, the Government fully agrees with the applicant that while availment of rebate of duty on inputs used in the manufacturing of exported goods is a disqualification for availment of the drawback of duty under Drawback Rules, availment of drawback per se is not a disqualification for availment of rebate of duty under Rule 18 of Central Excise Rules or Notification No. 21/2004-C.E. Moreover, the applicant has claimed to have paid the drawback of duty amount along with interest to the Custom House, Kolkata and thereby it cannot be stated that double benefit will be available to the applicant in the event of grant of rebate of duty in respect of the inputs. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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