APAR INDUSTRIES (POLYMER DIVISION) Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has challenged the order dated 11-9-2013 passed by the Government of India, copy of which is produced at Annexure-I to the petition, in following background : -

(2.) Learned counsel Shri Gupta for the petitioner raised twofold contentions. Firstly he contended that the petitioner filed rebate claims well in time. Only error was to file them in wrong format. In any case, the Rules do not provide for any specific format. When the Department would return such applications, the petitioner represented them along with supporting documents, which would relate back to the original date of filing of the rebate claims. The authorities, therefore, were wrong in rejecting such applications as time-barred.

(3.) His second contention was that neither Rule 18 nor procedure prescribed by the Government of India in terms of Rule 18 prescribe any time limit. The Department, therefore, committed an error in reading the limitation prescribed under Section 27 of the Customs Act as one applicable to the rebate claims.