Page 228 - ELT_15th August 2020_Vol 373_Part 4

562 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 562 (G.O.I.)
BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE
[Department of Revenue - Revisionary Authority]
Ms. Mallika Arya, Additional Secretary
IN RE : KOTSONS PVT. LTD.

Order Nos. 141-146/2019-CX, dated 25-11-2019 in F. Nos. 195/18-23/2018-R.A.
Export Rebate - Exports in discharge of export obligation under Ad-
vance license scheme in terms of Notification No. 96/2009-Cus. - Rejection of
rebate claim on the ground that said notification grants exemption from Cus-
toms duty on procurement of inputs subsequent to export of finished goods
under bond - HELD : Condition No. (vi) of said Notification states that import-
er not required to furnish bond in respect of subsequent imports in case export
goods not cleared under Rule 18 of Central Excise Rules, 2002 - Revenue’s in-
terpretation that assessee issued Advance Authorisation License under im-
pugned notification cannot export goods on payment of duty and subsequent-
ly claim rebate under impugned Rule 18 ibid, is erroneous - No bar to claim
rebate under said Rule 18 ibid in respect of exports cleared on payment of duty
under Notification No. 96/2009-Cus., cleared on payment of duty under said
notification - Rebate claims allowed - Order-in-Appeal set aside - Rule 18 of
Central Excise Rules, 2002. [paras 3, 4, 5]
Application allowed
CASE CITED
Indorama Synthetics (I) Ltd. v. Commissioner — 2013 (296) E.L.T. 411 (Tribunal)
— Referred ................................................................................................................................... [Paras 3, 4]
[Order]. - Six Revision Application Nos. 195/18-23/2018-R.A., dated
11-1-2018 have been filed by M/s. Kotsons Pvt. Ltd., Alwar (hereinafter referred
to as the applicant) against Orders-in-Appeal No. 250-255(SM)/CE/JPR/2017,
dated 11-10-2017 passed by Commissioner (Appeals), Customs & Central Excise,
Jaipur, wherein the appeals of the applicant against Orders-in-Original No. 180-
185/R/2014, dated 20-8-2014 have been rejected.
2. The brief facts of the case are that the applicant applied for six rebate
claims under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under
Rule 18 of the Central Excise Rules, 2002 cumulatively amounting to
Rs. 92,04,840/- (Rupees Ninety Two Lacs Four Thousand Eight Hundred and
Forty) for goods exported during the period January 2014 to February 2014 on
payment of duty.
Six show cause notices were issued to them on the grounds that these
exports were in discharge of the export obligation under Advance license scheme
and this fact was mentioned on the shipping bills also. The advance license was
issued to the applicant under Foreign Trade Policy, 2009-14 by Ministry of
Commerce, for importing raw material without payment of Customs duty as per
Notification No. 96/2009-Customs, dated 11-9-2009. The rebate claims were re-
jected vide the impugned orders-in-original and has been upheld by the Com-
missioner (Appeals).
3. Personal hearing in the case was granted on 14-11-2019. The
Advocate of the applicant, Sh. Bipin Garg, appeared for personal hearing and
EXCISE LAW TIMES  15th August 2020  228