MESSRS PACIFIC EXPORTS Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER has challenged an order dated 12.5.2004 passed by the Assistant Commissioner of Central Excise, by which he rejected the rebate claim of the petitioner amounting to Rs.5,61,629/-.

(2.) BRIEFLY stated, facts are that the petitioner had exported two consignments of bedsheets to different destinations on 2.11.01 and 13.11.01 respectively. It is the case of the petitioner that appropriate amount of excise duty was paid by the processors on the said goods. The petitioner filed a consolidated rebate claim for the goods so exported on 2.11.01 and 13.11.01 on 9.2.2004. The Assistant Commissioner of Central Excise, issued a show cause notice on 13.4.04 why such rebate claim should not be rejected as time-barred having been made later than one year from the date of export of the goods. It was also indicated that the required documents were not submitted for the refund claim.

(3.) IT is this order that the petitioner has challenged before this Court primarily relying on the decision of a Division Bench of this Court in the case of Indo-Nippon Chemicals Co. Ltd. v. Union of India, 2002 (49) RLT 462 (Guj.).