9911796707
TMI Blog2019 (11) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the cases are that the applicant is engaged in manufacture of fabricated building materials falling under Chapter 72 of the Central Excise Tariff, 1985. They are registered with Central Excise and are availing area based exemption under Notification Nos. 49-50/2003-C.E. (N.T.), dated 10-6-2003. The applicant filed 24 rebate claims amounting to Rs. 35, 00,083/- under Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 in respect of duty paid on the inputs used in the manufacture of exported goods supplied to M/s. CIPLA Ltd., Pithampur (MP), a Unit in the area notified as Indore Special Economic Zone. After due process and verification of the rebate claim from the concerned Range O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner by observing that the applicant has not complied with the said fundamental conditions and has upheld the Assistant Commissioner's order. 5. The Government observes that Para 5 of Circular No. 29/2006-Cus., dated 27-12-2006 issued under F.No. DGEP/SEZ/331/2006 clearly stipulates that "Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebateunder Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid there under. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder aforesaid ARE-2s in respect of which they have filed rebate claims." 8. Accordingly, the Government allows the impugned rebates in respect of 24 claims cumulatively amounting to Rs. 35,00,083/- (Rupees Thirty Five Lacs and Eighty Three only) to the applicant. 9. Since the applicant's unit is located in Solan the officer holding the charge of erstwhile Assistant Commissioner of Central Excise Division, Mandi Gobindgarh under the current jurisdiction of Commissioner CGST, Shimla, is directed to decide the rebate claims in terms of Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 and after verification of the claim of the applicant that no drawback has been availed by him in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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