made
available for manufacturer exporters and merchant exporters, for the
http://www.judis.nic.in
16
goods and services exported by them. The basic principle ... export.
(xvi) The exporter shall use the quadruplicate copy
for the purposes of claiming any other export incentive.
(b) Presentation of claim for rebate
original
sanctioning the 17 rebate claims. Therefore, in matter of such 17 rebate
claims for recovery of rebate claims, the impugned order is not sustainable ... eligibility
of rebate to the appellant, we reproduced the Rule 18.
18. Rebate of duty.-
"Where any goods are exported, the Central Government
purpose
of export of excisable goods Central Excise Rules
2002 provide for the facility of export under claim
for rebate under Rule ... different sets of Rules which provide export
benefits to the exporters and applies in different
circumstances. The exporter is free
even though the finished product is fully exempted from duty and exported against rebate. In support, he referred to the judgments of this Tribunal ... inputs used in the manufacture of Peanut Butter and cleared for export under rebate is not admissible, even though the said ratio was rendered
shows that only one of the rebates can be sanctioned i.e.
rebate of duty paid on export goods or rebate of duty
paid ... that only one type of rebate i.e. rebate of duty paid on
inputs or Central Excise duty on export goods is
admissible under Rule
shows that only one of the rebates can be sanctioned i.e.
rebate of duty paid on export goods or rebate of duty
paid ... that only one type of rebate i.e. rebate of duty paid on
inputs or Central Excise duty on export goods is
admissible under Rule
Department. Further, in the present case,
the Department has relied upon export declaration made by the foreign supplier in
Hong Kong. In this connection ... explained that the manufacturer of the
impugned goods was getting export rebates and, therefore, it is possible that the
manufacturer had over-invoiced the price
appellant, while considering its services to be the
export services, has claimed rebates in accordance of
Notification 11/2005-ST dated 19.04.2005 vide six separate ... virtue of Rule 5
thereof may claim rebate for providing export services.
Since the appellant/assessee has opted for Rule 5 of
claiming rebate
Department. Further, in the present case, the Department has relied upon export declaration
made by the foreign supplier in Hong Kong. In this connection ... explained that the
manufacturer of the impugned goods was getting export rebates and, therefore, it is possible that
the manufacturer had over-invoiced the price
appellant herein are registered dealers and had
exported goods as merchant exports and filed rebate claim of Central
1
Appeal No. E/30716/2018
Excise ... Bench regarding the jurisdiction
of the Tribunal in matters related to rebate to export of the goods,
Learned Counsel submits that since the preamble
