9911796707
TMI Blog2021 (10) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner, Sonepat. 2. Brief facts of the case are that the Applicants were engaged in the manufacture of Fluticason Propionate under Chapter 29 of the Central Excise Tariff Act, 1985. They exported these goods, vide ARE-I No. 07/Coral drugs/17-18, dated 22-6-2017, under Rule 18 of the Central Excise Rules, 2002. These goods were reimported by the Applicants, vide Bill of Entry No. 3984395, dated 13-11-2017 and a credit note dated 25-11-2017 was issued to their buyer. The Applicants again exported these goods, vide Invoice Nos. 179, dated 22-1-2018 and 233, dated 28-3-2018, both under Letter of Undertaking (LUT) under Rule 96A of the CGST Rules, 2017. The Applicants filed a rebate claim of Rs. 6,66,750 - on 25-4-2018 in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of the duty shall be in accordance with the provisions of the existing law (Central Excise Law, in this case) if the goods are returned within a period of six months from 1-7-2017 and such goods are identifiable to the satisfaction of the proper officer. A substantive benefit cannot be denied on the basis of technicality. 4. Personal hearing was held on 14-6-2021. in virtual mode. Sh. Prabhat Kumar, Advocate, appeared for the Applicants. He reiterated the contents of the revision application. He specifically highlighted that the export had been completed in the first instance and all conditions of Rule 18 read with Notification No. 19/2004-C.E. (N.T.) are fulfilled. Upon reimport, IGST was paid but at the stage of re-export IGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2004-C.E. requiring realisation of export proceeds as a condition precedent to export being treated as complete or for grant of rebate under Rule 18. Hence, the findings of Commissioner (Appeals) on this count cannot be sustained. Further, the Applicants have correctly drawn attention to the provisions of Section 142(1) of the CGST Act, 2017 which provide for refund of Central Excise duty paid in accordance with the Central Excise Law if the Central Excise Duty had been paid for any goods at the time of their removal not earlier than six months from the appointed date i.e. 1-7-2017 and if the goods are returned within a period of six months from 1-7-2017 and are identifiable to the satisfaction of proper officer. In the present case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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