Page 291 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 937
Export goods i.e. Nubuck Leather on testing not found to be same as
declared, confiscation, Redemption Fine and penalty sustainable - See
under CONFISCATION .............................. 382
Export obligation not fulfilled, acquittal of accused when justified - See
under PROSECUTION ............................... 524
— not fulfilled, scope of redemption of advance authorization licence - See
under EXIM ..................................... 646
— not fulfilled under EPCG, scope of proceedings by Customs Department
when DGFT’s order is in favour of assessee - See under EXIM ......... 847
Export Oriented Unit clearance in DTA of goods manufactured on basis of
job work, scope of - See under EXIM ........................ 14
— clearing goods in DTA, scope of exemption Notification No. 8/97-C.E. -
See under EXEMPTION ............................... 14
— supplied with goods on payment of duty through Cenvat, Customs
cannot initiate action to demand back refund of TED granted by DGFT -
See under DEMAND ................................ 346
— to DTA units for job work whether amounts to Sale - See under SALE ...... 14
Export rebate - Claim - Export of goods against Advance licenses in terms of
Notification No. 96/2009-Cus., read with Notification No. 44/2001-C.E.
(N.T.) - Rejection of rebate of duty paid on final/export goods on the
ground of payment of amount as Central Excise Duty on export goods
from Cenvat account - HELD : Admissibility of Cenvat credit on raw
material procured indigenously on payment of Central Excise Duty
under Advance authorisation scheme through Advance Release Order
(ARO)/Invalidation Letter, not in dispute - Notification No. 96/2009-
Cus., does not deal with payment of duty on excisable goods
manufactured in factory and subsequently exported under Advance
Authorisation scheme of Government of India - Relevant central excise
notifications governing export of excisable goods under Advance
Authorisation Licence Scheme bar clearance of export goods on payment
of duty - Rebate not admissible under Rule 18 of Central Excise Rules,
2002 consequentially - Also, amount paid as Central Excise Duty on
export goods from Cenvat account not assumes character of duty as
defined under Rule 2(e) of Central Excise Rules, 2002 - Applicant not
entitled for rebate on impugned goods - Order of Commissioner
(Appeals) upheld - Rule 18 of Central Excise Rules, 2002 — In Re : Balkrishna
Industries Ltd. (G.O.I.) ................................. 737
— 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
materials, 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.) superseding Notification No.
26/2003-Cus. (N.T.) - Adjudicating Authority and Commissioner
(Appeals)’s findings that disclaimer required from SEZ unit, erroneous -
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 — In Re : GMP Technical Solutions (P) Ltd.
(G.O.I.) ........................................ 748
EXCISE LAW TIMES  15th June 2020  291