DIWAN BROTHERS Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition under Article 226/227/226/227 of the Constitution of India, petitioner has prayed for an appropriate writ, direction and order quashing and setting aside the impugned Order No. 266/11 -CX, dated 23 -3 -2011 passed by the Joint Secretary -Government of India by which the Revisional Authority confirmed the Order -in -Appeal passed by the Commissioner of Central Excise and Customs (Appeals), Surat -1 disallowing the rebate claim of Rs. 30,43,944/ - claimed by the petitioner on the goods exported by the petitioner as merchant -exporter for which according to the petitioner, petitioner applied with all necessary requirements as required under Rule 18 of the Central Excise Rules, 2002 (hereinafter referred to as "Rules, 2002"). Facts leading to the present Special Civil Application in nut -shell are as under:

(2.) SHRI Paresh Dave, learned advocate appearing on behalf of the petitioner has vehemently submitted that all the authorities below have materially erred in rejecting the rebate claim of the petitioner of Rs. 30,43,944/ - filed by the petitioner in respect of the 12 ARE -1s. It is submitted that as such the petitioner had complied with all the requirements under the law more particularly under Rule 18 of the Rules, 2002 with respect to its rebate claims of Rs. 30,43,944/ -. It is submitted that as the petitioner filed the necessary documents along with the respective ARE -1s with full particulars and complied with all the requirements which were required to be complied with under Rule 18 of the Rules, 2002, the authorities below have erred in rejecting the rebate claims of the petitioner.

(3.) HEARD learned advocate appearing on behalf of respective parties at length. Considered and perused the impugned orders passed by the Original Adjudicating Authority, the Commissioner (Appeals) and the Revisional Authority.