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2023 (9) TMI 352

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..... ogic of such view taken by the adjudicating authority that the duty has been passed on to a buyer outside India; i.e., outside the jurisdiction of the Central Excise Act, cannot be understood. This apart it is brought out from records and also explained by the Ld. counsel that the Excise duty is paid on FOB value and the export invoice reflected in the shipping bill is on CIF value. The excise duty is paid only on FOB value and therefore the appellant has not collected excise duty from the foreign buyer. After verification of the records and appreciating the evidence, it is convincing that the incidence of duty has been borne by the appellant. In such circumstances, the order passed by the authorities below directing to credit the sancti .....

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..... ved by such order, directing to credit the amount to the Consumer Welfare Fund, the appellant is now before the Tribunal. 2. The Ld. counsel Shri M. Karthikeyan appeared and argued for the appellant. It is submitted that during the period from July 2009 to October 2009, the appellant made exports on payment of duty under claim of rebate and preferred a rebate claim for Rs.5,55,950/- in respect of export made vide 5 file nos. ARE-1 s. However, in the said covering letter claiming the rebate, the appellant had also mentioned that some of the export goods had been manufactured using inputs procured duty free in terms of notification no.43/2001/CE (NT) and accordingly requested to reduce the cash rebate claim to Rs.2,54,948/- and allow the b .....

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..... voice value both in INR as well as foreign exchange. The CIF value billed on the foreign buyer vide their export invoice does not include the excise duty paid for such exports. The bank realization certificate would substantiate this. For this reason, the order of the adjudicating authority holding that the incidence of duty has been passed on to the foreign buyer is erroneous. The Ld. counsel prayed that the appeal may be allowed. 4. The Ld. AR Mr. R. Rajaraman appeared and argued for the department. The findings in the impugned order was reiterated. 5. Heard both sides. 6. The adjudicating authority though sanctioned the refund claim has ordered to credit the amount to the Consumer Welfare Fund observing that the amount is hit by .....

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