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TMI Blog2017 (10) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid goods available in the market. He has further observed that it is not a case of clearance of excisable goods on payment of excise duty for export under claim of rebate but is a case of export of goods already lying with them as duty paid goods. Rebate of duty on goods initially cleared into DTA but which are subsequently exported is not covered under Rule 18 of CER, 2002 - The Commissioner (Appeals) has correctly observed that earlier payment of duty at the time of de-bonding of goods was made by the applicant as a hundred per cent EOU and not by the applicant as a DTA Unit who actually exported the goods. The different status of the applicant as hundred per cent EOU and as DTA Unit is supported by the very fact that earlier the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on the exported goods. 3. Personal hearings were offered on 19th September and thereafter on 5th October, 2017 in this matter to the applicant as well as the respondent, but both did not appear and even no request for any other personal hearing for any compelling reason is received from them from which it is implicit that the applicant and the respondents are not interested in personal hearing in this case. Hence the revision application is taken up for consideration without offering third hearing. 4. On examination of the Commissioner (Appeals) s order and the revision application, it is observed that the applicant was earlier a hundred per cent EOU and they subsequently opted out of EOU Scheme for which they paid Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o it is evident that the applicant has not claimed that they had paid any Central Excise duty at the time of clearance of goods from their factory under the 13 ARE-1s and their claim for rebate of duty is entirely based on their contention that they had paid duty on the exported goods when these were de-bonded from hundred per cent EOU. But the Government is also of the view that such payment of duty by a hundred per cent EOU on any goods at the time of de-bonding is a payment of duty for clearance of goods in DTA mainly for the reason that they had enjoyed full exemption from duties in respect of all type of goods and it cannot be considered a payment in respect of exported goods for which rebate of duty is admissible under Rule 18. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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