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748 EXCISE LAW TIMES [ Vol. 372

6. In view of above discussion, Government does not find any reason to
interfere with the order of the Commissioner (Appeals) and hence revision appli-
cation is rejected.
______

2020 (372) E.L.T. 748 (G.O.I.)
BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE
[Department of Revenue - Revisionary Authority]

Ms. Mallika Arya, Additional Secretary
IN RE : GMP TECHNICAL SOLUTIONS (P) LTD.
Order No. 111/2019-CX, dated 7-11-2019 in F.No. 195/277/2013-R.A.
Export rebate - SEZ supplies - Rejection of rebate claim for failure to
file Disclaimer Certificate from recipient SEZ unit evidencing that drawback
not claimed on goods - HELD : Supply of fabricated building materials to SEZ
Unit and use of duty paid inputs in manufacture of fabricated building mate-
rials, undisputed - Capital goods supplied without payment of duty as unit
claimed exemption under Notification Nos. 49-50/2003-C.E. (N.T.) which have
been installed as fixtures by SEZ unit - No requirement of any disclaimer from
SEZ unit since goods supplied are in nature of capital goods on which no duty
drawback is admissible - Moreover drawback not admissible to SEZ unit in
terms of General Notes 8(d) of Notification No. 103/2008-Cus. (N.T.) supersed-
ing Notification No. 26/2003-Cus. (N.T.) - Adjudicating Authority and Com-
missioner (Appeals)’s findings that disclaimer required from SEZ unit, erro-
neous - Rebate claims to be decided in terms of Rule 18 of Central Excise
Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) after verification of
applicant’s claim that no drawback availed in respect of impugned goods -
Rule 18 of Central Excise Rules, 2002. [paras 6, 7, 8, 9]
Application allowed
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 29/2006-Cus., dated 27-12-2006 ................................................................. [Para 5]
[Order]. - A Revision Application No. 195/277/2013-R.A., dated 26-2-
2013 has been filed by M/s. GMP Technical Solutions (P) Ltd., Solan (hereinafter
referred to as the applicant) against Order-in-Appeal No. 223/CE/CHD-I/2012,
dated 16-11-2012 passed by Commissioner (Appeals), CGST, Chandigarh-I, C.R.
Building, Plot No. 19, Sector 17-C, Chandigarh wherein the appeal of the appli-
cant has been rejected.
2. Brief facts of the cases are that the applicant is engaged in manufac-
ture of fabricated building materials falling under Chapter 72 of the Central Ex-
cise Tariff, 1985. They are registered with Central Excise and are availing area
based exemption under Notification Nos. 49-50/2003-C.E. (N.T.), dated 10-6-
2003. The applicant filed 24 rebate claims amounting to Rs. 35, 00,083/- under
Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E.
(N.T.), dated 6-9-2004 in respect of duty paid on the inputs used in the manufac-
ture of exported goods supplied to M/s. CIPLA Ltd., Pithampur (MP), a Unit in
the area notified as Indore Special Economic Zone. After due process and verifi-
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