rebate would arise upon
actual exports. In the present case, the exports were made after
17.9.2007. To such exports, the amended Notification would apply.
Since ... would be related to
export of goods. Actual export of goods therefore would be a
pre-condition for claiming rebate.
17. In
addition to actual
claims
pertaining to export of menthol powder are
sanctioned and released on or before August,
17, 2007;
(2) All future export rebate claims for export ... claims pertaining to export
of menthol powder are sanctioned and released on or
before August, 17, 2007;
(2) All future export rebate claims for export
when the goods manufactured
are meant for export and are actually exported. A manufacturer/exporter can
either export the said goods without payment of duty ... claims for rebate, i.e., either rebate of
duty paid on exported goods or the duty paid on inputs used in the exported
goods
been exported in terms of Rule 3 of the Export of Services Rules, 2005.
1.3 In this case, the appellant filed nine rebate claims ... used for providing output service which was exported and hence in respect of these services export rebate would not be admissible.
5.1 The contention
claiming both input stage rebate as well as rebate on the final goods and, therefore, assessee is entitled to claim rebate on both ... duty paid either on the exported goods or on the inputs used in the manufacture of exported goods whereas exporter, who follows Rule
take the cenvat credit of CVD paid. The
exporter exporting the goods can claim rebate of
duty under Rule 18 of the Central Excise Rules ... Govt. further observes
that the exporter has the option to export the
goods under Rule 18 under claim of rebate, or
under Rule
shall sanction the
rebate either in whole or in part.
(c) Claim of rebate by electronic
declaration:- An exporter may enter the
requisite information ... being made
by the exporter, the Collector also has the powers
to cancel the export documents. It further provides
that rebate of duty paid
shall sanction the
rebate either in whole or in part.
(c) Claim of rebate by electronic
declaration:- An exporter may enter the
requisite information ... being made
by the exporter, the Collector also has the powers
to cancel the export documents. It further provides
that rebate of duty paid
dated 17.9.2007. By Section-87
of Finance Act, 2008 rebate in respect of exports upto 8.12.2006 was
granted. Accordingly, representations were made to the Government ... accrued for grant of the
rebate. Accordingly, the Company is eligible for rebate in respect
of the exports of the said goods under Rule
export.
(xvi) The exporter shall use the quadruplicate copy for the purposes of
claiming any other export incentive.
(b) Presentation of claim for rebate ... exporter only. The procedures set out require
categorically that the export shall be carried out by manufacturer-exporters and
merchant-exporters only as well
