either export the finished product without payment of duty, or if he exports the same on payment of duty, he can claim rebate or refund ... export goods. According to the petitioners, the yarn, exported by the petitioner, is covered under the Drawback Scheme.
6. The petitioners exported the finished goods
rebate of which has been claimed, have not been paid; or
(ii) the taxable service, rebate for which has been claimed, has not been exported ... taxable service exported, payment of duty on inputs and service tax and cess on input services used for providing taxable service exported, rebate of which
exporter for the exports merely because he happens to be a manufacturer. In that case, the petitioner/appellant therein was a manufacturer and had exported ... case that part of the raw material was not exported or that the export rebate was claimed on the goods for a quantity other than
exports other than
by Post. - (1) In the case of exports other than by post, the exporters shall
at the time of export ... made against the party -
exporter in respect of such export.
24. Though it is claimed by the Appellant that the rebate has been allowed
only
subject to the condition that export would be without
claim for any export incentive, rebate, refund, drawback and/or re-
credit of incentive ... subject to the
condition that export would be without claim for any export incentive,
rebate, refund, drawback and/or re-credit of incentive
that in the present case, the issue relates to rebate claim on the output service exported out of India. As per Section ... proviso to Section 35B(i), the order relates to rebate of duty paid on goods exported are not appealable to this Tribunal and in such
year from the date of export of the said goods. But the goods are exported only after obtaining Let Export Order issued by the proper ... goods for exportation.
A reading of the above makes it clear that the LET Export order precedes the export. In the instant case, the appellants
clause (a) of Explanation B to Section 11B in respect of export rebate claims, cannot be applied to Rule 5 refund claims. There
export. The yarn meant for export was being cleared on payment of duty at the rate of 4% adv. and was being exported under rebate ... view that since in respect of clearances of export under rebate claim, where the goods had been cleared under Notification No. 29/2004
goods was
allowed for export by Central Excise authorities. The
Customs authorities at the port of export has also allowed
export without any objection ... another exporter M/s. Pan Parag India Ltd., Kanpur had
exported Pan Masala/Gutkha in sachets of plastic upto
August, 2011 and rebate claims
