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  • In Re: Bharath Beedi Works Limited Facts

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    Harsha Ammineni
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    The appellant filed three rebate claims totaling Rs. 6,17,100 for refund of cess paid on exported labelled beedis. The department rejected the claims, finding the appellant not entitled to rebate. On appeal, the appellant argued that under Section 3 of the Beedi Workers Welfare Cess Act, the cess levied is a "duty of excise" and therefore eligible for rebate under Notification No. 42/2001-C.E. which allows goods to be exported without payment of applicable duties of excise.

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    The appellant filed three rebate claims totaling Rs. 6,17,100 for refund of cess paid on exported labelled beedis. The department rejected the claims, finding the appellant not entitled to rebate. On appeal, the appellant argued that under Section 3 of the Beedi Workers Welfare Cess Act, the cess levied is a "duty of excise" and therefore eligible for rebate under Notification No. 42/2001-C.E. which allows goods to be exported without payment of applicable duties of excise.

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    10 views1 page

    In Re: Bharath Beedi Works Limited Facts

    Uploaded by

    Harsha Ammineni
    The appellant filed three rebate claims totaling Rs. 6,17,100 for refund of cess paid on exported labelled beedis. The department rejected the claims, finding the appellant not entitled to rebate. On appeal, the appellant argued that under Section 3 of the Beedi Workers Welfare Cess Act, the cess levied is a "duty of excise" and therefore eligible for rebate under Notification No. 42/2001-C.E. which allows goods to be exported without payment of applicable duties of excise.

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    In Re : Bharath Beedi works Limited1

    FACTS:
    The appellant filed three rebate claims for Rs. 3, 56, 100/- & Rs. 31, 500/- and Rs. 2, 29,
    500/- for the refund of cess paid by them while exporting the labelled biris. As the
    department felt that the appellant is not entitled for the said rebate, show cause notices were
    issued to them. The issue was decided by the Asstt. Commissioner of C. Ex., Udupi
    Dvn/Deputy Commissioner of C. Ex., Mangalore I Dvn. vide order-in-original Nos. 48/2002
    dated 24-12-2002, 01/2003 dated 14-1-2003 & 02/2003 dated 17-1-2003 respectively by
    rejecting the rebate claims. Three grounds as pointed out by the CBEC in their letter dated
    26-6-2002, Notification No. 42/2001-C.E., dated 26-6-2001 issued under Rule 19 of the
    Central Excise Rules, 2001 read with C.E. Rules 2002 allows goods to be exported without
    payment of duty. That means all the duties which are levied and collected as "duty of excise"
    are not to be paid on export goods and it is on this ground that the CBEC has issued the above
    mentioned clarification.
    The party plea is that Section 3 of the Beedi Workers Welfare Cess Act, 1976clearly specifies
    that cess levied and collected under the said Act is a "duty of excise" on manufactured
    beedies. Therefore, the observation of the Commissioner (Appeals) that for purpose of grant
    of rebate, the duties specified in Notification No. 41/2001-C.E. will only come under the
    purview is not sustainable

    1
    2005 (180) E.L.T. 280

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