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TMI Blog2017 (11) TMI 1780X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement under Rule 18 and the Notification No. 19/2004. For Central Excise authorities Rule 18 and N/N. 19/2004 are the guiding and governing legal provisions. If there is any violation of FEMA and RBI Notifications for not realization of the value of exported goods, the matter should be referred to other Government agencies who are entrusted with the task of enforcing these legal provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), Meerut-II, who has set aside the orders-in-original and allowed the appeals of the respondent which has net effect of allowing the rebate of duty to the applicant on goods exported. 2. The revision applications are filed with the Government mainly on the ground that foreign exchange has not been received against 8 ARE-1s involving rebate amount of ₹ 29,88,308/-. 3. A person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make out a case that Commissioner (Appeals) has wrongly allowed the rebate of duty in these cases even when export value of goods has not been realized. Whereas the Commissioner (Appeals) in her order has observed that the condition of BRC is not specified under Rule 18 of Central Excise Rules and Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 for sanctioning of the rebate claim and even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the same is stipulated under above mentioned FEMA and RBI Notifications for which Department of Central Excise is not an enforcing agency. Whereas for Central Excise authorities Rule 18 and Notification No. 19/2004 are the guiding and governing legal provisions. If there is any violation of FEMA and RBI Notifications for not realization of the value of exported goods, the matter should be ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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