shall be exported after payment of duty directly from a factory or a warehouse;
(ii) the excisable goods are exported by the exporter in accordance ... being made by the exporter or otherwise, shall cancel the export documents;
(ix) if exported-
(a) by land, the export shall take place by such
claim benefit of free days, as
also the benefit of rebate on export cargo as existed prior to
the resolution no.71 passed ... charges was available on
export cargo which would mean that if the cargo was meant to
be exported then only rebate of 50% would
Rules stipulates that where any goods are
exported the exporter becomes entitled to rebate of
duty which may be granted by way of a notification ... purposes of manufacture or processing of
final products which are exported, the exporter
must export the goods only under Rule 19(1) of the
Rules
appellants were exporting under LUT (bond) under Rule 19, supplying to EOUs (deemed export), they were also claiming rebate on some of the export ... inputs used in manufacture of exempted products. In respect of exports against rebate, the matter is remanded back to the adjudicating authority to verify whether
received against the goods purchased and exported as such. The total rebate sanctioned is Rs. 40,15,112/- whereas the actual rebate was sanctioned ... appellants have not undertaken any manufacturing activity, the goods exported under claim of rebate by them, on payment of duty from ineligible Cenvat Credit
purpose of claiming of rebate of duties.
4. Petitioner filed 39 rebate claims claiming rebate of duties for its exports
during the relevant period ... encourage exports. Once an export transaction has been
used for seeking discharge of Advance Authorizations issued under the CA,
the same export transaction cannot
accepted fact that in case the exporters submitted the proof of actual
export with the satisfaction of the rebate sanctioning authority and when the
goods ... rejected all 76 rebate claims for an amount of Rs.25,72,908/- on the basis that
rebate is admissible to export only when goods
goods, as in the case of exports, either under bond or as duty paid goods under claim of rebate on the cover ... only option is to pay, duty and claim rebate. Export under bond or under claim for rebate of duty cannot be equated with an exemption
M/S Dhingra Jardline Infrasturture Pvt ... vs State Of Haryana & Ors on 30 January
relation to any goods
manufactured in India, and exported, means the
rebate of duty chargeable on any imported materials
or excisable materials used ... relation to any
goods manufactured in India, and exported, the drawback
means the rebate of duty chargeable on any imported materials
or excisable materials used
