9911796707
TMI Blog2019 (11) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... o has been issued Advance Authorisation license under Notification No. 96/2009-Customs, dated 11-9-2009 cannot export goods on payment of duty and subsequently claim rebate under Rule 18 of Central Excise Rules, 2002 is erroneous. As per the judgment CESTAT in INDORAMA SYNTHETICS (I) LTD. VERSUS COMMR. OF C. EX. CUS., NAGPUR [ 2014 (1) TMI 968 - CESTAT MUMBAI ] drew parity with the advance license holders under Notification No. 93/2004-Customs, dated 10-9-2004 wherein there was no such condition and granted relief to the assessees on the premise that advance license holders on annual basis cannot be put to disadvantage in comparison to holders of advance license on consignment basis. Since there is no bar to claim rebate under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Foreign Trade Policy, 2009-14 by Ministry of Commerce, for importing raw material without payment of Customs duty as per Notification No. 96/2009-Customs, dated 11-9-2009. The rebate claims were rejected vide the impugned orders-in-original and has been upheld by the Commissioner (Appeals). 3. Personal hearing in the case was granted on 14-11-2019. The Advocate of the applicant, Sh. Bipin Garg, appeared for personal hearing and contended that CESTAT has granted benefit in the case of M/s. Indo Rama Synthetics (I) Ltd. v. Commissioner of Central Excise Customs [2013 (296) E.L.T. 411 (Tri. - Mumbai)] in respect of Notification No. 94/2004-Customs, dated 10-9-2004. No one appeared for the respondent and no request for adjournment has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms or the Assistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (v). The above condition states that importer is not required to furnish a bond in respect of subsequent imports in case export goods are not cleared under Rule 18 of Central Excise Rules, 2002. It is observed that the interpretation of the respondent that an assessee who has been issued Advance Authorisation license under Notification No. 96/2009-Customs, dated 11-9-2009 cannot export goods on payment of duty and subsequently claim rebate under Rule 18 of Central Excise Rules, 2002 is erroneous. Secondly the applicant has relied on judgment in the case of M/s. Indorama, Synthet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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