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Judgment
Dispute in this writ petition is with regard to claim of petitioner for rebate of excise duty amounting to Rs. 6,36,890/- which has been denied to petitioner only on the ground of non-submission of bank realisation certificate.
The Deputy Commissioner, Central Excise Division, Hapur initially passed order dated 15-1-2008 wherein he informed that petitioner has complied with requirement of submission of documents as mentioned in Excise Manual except realisation certificate and for that reason alone, aforesaid rebate denied. Aggrieved by aforesaid order, petitioner filed an appeal which was decided vide order dated 26-8-2008 wherein also petitioner failed and ultimately his revision was also dismissed vide order dated 31-5-2011.
The only reason stated by authorities concerned is that bank realisation certificate was not filed, hence rebate claimed cannot be allowed.
Copy of Central Excise Manual as updated has been placed on record as Annexure No. 9 to the writ petition and in Clause 8.3 the documents required to be deposited, are stated as under :
8.3 The following documents shall be required for filing claim of rebate :
(i) A request on the letterhead of the exporter containing claim of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its calculations,
(ii) original copy of the A.R.E. 1,
(iii) invoice issued under rule 11,
(iv) self attested copy of shipping Bill and,
(v) self attested copy of Bill of Lading.
(vi) Disclaimer Certificate [in case where claimant is other than exporter]
Learned counsel appearing for respondents stated that requirement of bank realisation certificate was mentioned in a circular issued on 13-11-1997 but neither copy has been placed nor it could be clarified by him that the said circular still holds good before us when excise manual of Central Board of Excise and Customs incorporated in the year 2005 up dated on 31-3-2005 is published without referring to any such instruction/requirement.
Learned counsel for petitioner has also relied upon a Division Bench judgment of Bombay High Court in UM Cables Limited v. Union of India reported in 2013 (293) E.L.T. 641 (Bom.). Rule 18 of the Central Excise Rules, 2002 empowers the Central Government by a notification to grant a rebate of duty on excisable goods or on materials used in the manufacture or processing of such goods, where the goods are exported. The rebate under Rule 18 shall be subject to such conditions or limitations, if any, and the fulfilment of such procedure as may be specified in it. In the year 2005 and onwards the procedure as has been stated in Clause 8.3 of the Excise Manual which has been quoted above does not contemplate of bank realisation certificate. That being so, it was not justified on the part of respondent to deny claim of rebate on a ground not available in 2005 and onwards.
The writ petition is allowed. Insofar as claim of petitioner for rebate of excise duty amounting to Rs. 6,36,890/- has been disallowed and respondents are directed to allow the same henceforth.