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TMI Blog2018 (12) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-C.E. (N.T.), dated 6-9-2004 - HELD THAT:- The Government has examined the matter and it is observed that the rebate of duty is sought to be linked with the realization of foreign currency from the overseas buyer and not to the actual duty amount paid by the applicant on the exported goods. But no authentic reason is given by the lower authority in his Order for reducing the amount of rebate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for reducing the rebate claim. Thus, the Government does not agree with the contentions of the applicant that the Commissioner (Appeals) has committed an error by allowing the appeal of the respondent and by allowing the rebate of duty to the respondent for full duty paid on exported goods - revision dismissed. - F.No. 198/I-A/2016-R.A. - 615/2018-CX - Dated:- 4-12-2018 - Shri R.P. Sharm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARE-Is, the Maritime Commissioner reduced the rebate claims proportionately which was challenged by the respondent before the Commissioner (Appeals) and the same was allowed vide above-mentioned order-in-appeal. The present revision application has been filed by the Department giving a vague reason that the order-in-appeal rejecting the order-in-original is erroneous for the above stated reason th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of rebate of duty in the above discussed situation on the basis of actual realization. In revision application also no legal authority has been cited to support the case that rebate claims can be reduced in the above stated circumstance. In Rule 18 of Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 also, which are governing provisions for rebate of duty, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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