KAPADIA ENTERPRISE Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have challenged an order dated 31-3-2004 passed by the revisional authority confirming the orders passed by the revenue authorities They have further prayed for a declaration that the rebate of Rs.3,62,650/- previously sanctioned by the authorities in favour of the petitioners is not liable to be disturbed or recovered.

(2.) We may notice the facts in brief. The petitioner no.1 is an exporter. Petitioner no.2 is a partner of petitioner no.1 firm. The petitioners had exported textile goods in the month of June and July, 1999. As per the policy of the Government, the petitioners were entitled to rebate of the excise duty paid on such goods upon export. The petitioners, therefore, filed four separate rebate claims before the Department. Such rebate claims were sanctioned by the competent authority by passing four separate orders all dated 28-4-2000.

(3.) It is not in dispute that under these four orders, total rebate of Rs.3,62,650/- was also paid over to the petitioners.