2025-VIL-1155-BOM-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Rebate claim for NCCD paid on exported goods - The petitioner, a manufacturer of motorcycles and scooters, claimed a rebate under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-CE(NT) dated 6 September 2004 in respect of the NCCD paid on the final products exported outside India – Rejection of rebate claim on the grounds that the petitioner failed to pay interest on the delayed payment of NCCD, the rebate claim was barred under the provisions of the CGST Act and the Finance Act, and the payment of the demanded amount under protest disqualified the petitioner from claiming the rebate – HELD - the issue of nexus between non-payment of interest on the alleged delayed payment of NCCD and rebate under Rule 18 of CER, 2002, read with Notification dated 06 September 2022, was the crucial issue before the Respondent, and this issue has not been addressed or decided in the impugned common order - In fact, the crucial issues like parity between exports made under bond and exports made on payment of duty with rebate claim, the nexus between non-payment of interest and the rebate claim, the impact of the settlement under the SVLDRS scheme, and the effect of the provisions in the CGST Act and Finance Acts were not adequately considered in the impugned order – the impugned common order is set aside and the matter is remand for deciding the Petitioner’s Revision Application afresh in accordance with law and on its own merits – Ordered accordingly
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