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TMI Blog2020 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the manufacturer s premises on ARE-Is after payment of central excise duty. Verification of duty paid character and identity of the export goods can be established at their end. The Government allows the applicant to file the rebate claims with the erstwhile central excise authorities having jurisdiction over M/s. Saraswati Agro Chemicals (India) Pvt. Ltd., Dera Bassi, District Mohali, Punjab - revision application allowed. - F. No. 195/24-31/2018-R.A. - Order Nos. 54-61/2019-CX - Dated:- 20-9-2019 - Ms. Mallika Arya, Additional Secretary ORDER Eight Revision Applications Nos. 195/24-31/2018-R.A., dated 12-1-2018 have been filed by M/s. BASF India Ltd., Mumbai (hereinafter referred to as the applicant) against Orders-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner. Being aggrieved, the applicant preferred appeals against the Orders-in-Original to the Commissioner (Appeals), New Delhi who has upheld the Order-in-Original vide the impugned order-in-appeal. 3. Personal hearing was granted on 19-8-2019 and 3-9-2019 which was attended by Ms. Sukriti Das, Advocate and Sh. N. K. Singh, Assistant Commissioner, Delhi East representing applicant and respondent respectively. Ms. Sukriti Das reiterated the submissions as under : (1) That the rebate claims were initially filed in Raigad Commissionerate wherein a Show Cause Notice was issued on the aspect of jurisdiction since the goods were exported from ICD, Tughlakabad. Thereafter the applicant withdrew the rebate claims on 21-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Saraswati Agro. Since the export of the impugned goods took place in 2015, no reliance can be placed on the said agreement. It is observed that the Commissioner (Appeals) has relied on this very agreement to decide the status of the applicant. Further, M/s. BASF (I) has submitted that they are registered with CHEMIXIL. CHEMIXIL s Registration-cum-Membership Certificate dated 20-6-2017 submitted by the applicant is later than the date of export. Therefore the applicant s contention that they were registered with CHEMIXIL at the material time stands negated. The applicant has also not produced the IEC Code Certificate from DGFT. They have only produced an application for amendment in IEC Code dated 1-1-1990. However the Shipping Bills f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate provided the manufacturer gives the disclaimer certificate. The AR-4 should be generated in the factory of said goods and duly signed both by the manufacturer and the merchant exporter. 7. The Apex Court in the case of M/s. Mangalore Chemicals and Fertilizers Ltd. v. Deputy Commissioner [1991 (55) E.L.T. 437 (S.C.)] has held as under : Interpretation of statute - Exemption and refund - Condition precedent - Distinction to be made between a procedural condition of a technical nature and a substantive condition - Non-observance of the former condonable while that of the latter not condonable as likely to facilitate commission of fraud and introduce administrative inconveniences. 8. In light of the above discussions an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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