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The petitioner is a manufacture of Polypropylene Jumbo bags (in short ‘bags’) falling under chapter heading No.3923.90 of the Central Excise Tariff Act. It had effected supplies of the Jumbo bags to two customers (in short ‘customers’) who appear to have utilized the same for packing of Barite Powder (API) Special Product (in short ‘goods’) for use in the Drilling of Oil Wells. Clearances of the bags containing the goods were effected by the customers in their capacity as merchant exporters in thirteen (13) consignments against ARE 1 forms. The petitioner thereafter claimed rebate of the duty paid in terms of Rule 18 of Central Excise Rules, 2002 (in short Rules) upon a disclaimer being furnished by the exporters confirming that they had not claimed such rebate.

2.The claim for rebate came to be scrutinized by the Assistant Commissioner, Central Excise, who verified the shipping bills, bills of lading, export invoices and ARE 1 forms that contained requisite endorsement made by the Customs Prevention Officer certifying the export. The rebate thereafter was sanctioned on the basis of the aforesaid supporting documentation and five (5) orders covering the thirteen (13) consignments of exports bearing Nos.23/2004 dated 15.07.2004, 30 of 2004 dated 24.08.2004, 32 and 46 of 2004, both dated 03.09.2004, 46 of 2004 and 47 of http://www.judis.nic.in 2004 dated 03.01.2005 were passed. The rebate sanctioned was duly received by the petitioner.

(xiv) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:

13.In the present case, the petitioner has placed on record all the shipping documents duly scrutinised by the authorised officer of Customs as well as sample http://www.judis.nic.in ARE forms that reveal that the proper officer has, upon verification of the consignments and on a comparison of the goods exported with the shipping bills, certified unequivocally that the Jumbo bags have in fact being exported. This fact has not been denied anywhere, and on the contrary stands admitted. A disclaimer certificate had been issued by the merchant exporters confirming that the rebate available under the Central Excise Rules had been claimed only by the petitioner and there was no double claim in regard to the same.