exports
other than by post. An exporters at the time of export of the goods shall state
on shipping bill or bill of export ... exports
other than by Post – (1) In the case of exports other than by
post, the exporters shall at the time of export
with the
Respective Export Invoices. After due verification, the consignments were
exported.
6. The petitioner filed 6 rebate claims between January 2008 and
March ... manufacture of the exported goods duty free and export
under Rule 19(1) of the Central Excise Rules, 2002 and the
export should be under
availed on inputs but
also input services utilized in the export goods and claim rebate under Rule
18 of the Central Excise Rules, 2002 read ... credit
availed on input and input service on the goods exported and claim rebate
under the scheme of the Central Excise Rules, 2002 or take
fact, it is submitted that the exports were made after
Let Export Orders were issued for export of the garnets ... submitted that as long as
there are exports made, the export incentive in the form of rebate, ie., refund of
service tax borne on input
availed on inputs but
also input services utilized in the export goods and claim rebate under Rule
18 of the Central Excise Rules, 2002 read ... credit
availed on input and input service on the goods exported and claim rebate
under the scheme of the Central Excise Rules, 2002 or take
Drawback Schedule would not be
applicable to products manufactured or exported by
availing the rebate of Central Excise duty paid on materials
used ... drawback”, in relation to any goods
manufactured in India and exported, means the rebate
of duty or tax, as the case maybe, chargeable
respondents.
16. The petitioner's eligibility for rebate on the exports made during
months of March, 2013; July, 2011; December, 2011; October ... above said
amount of Rs.27,71,599/- from the rebates on exports made by the
petitioner, which the petitioner is otherwise entitled to. Adjustments
These had been a denial of legitimate export incentives namely
rebate of Central Excise duty paid on the excisable goods. Respondents have
wrongly denied ... respondent is therefore directed to pay the
rebate of excise duty paid on the exported organic cotton yarn within a period
of 45 days from
petitioner had exported the goods. The respondents have also
not denied the fact that the petitioner had indeed exported the goods and
exports proceeds have ... squared up the
liability and exported the goods and also has received exports proceeds, the
impugned orders rejecting the rebate claims cannot be sustained. Penalty
that the rebate is an export
incentive given to an exporter and as long as imports are made, rebate cannot be
denied. It is submitted ... export invoice and other
related document to conclude the excise duty paid at the time of exports and grant
the rebate.
12.Therefore, the Original
