TEXCELLENT WORLDWIDE Vs. UNION OF INDIA

JUDGEMENT

(1.) The case of the petitioners is that the authorities below have wrongly refused the rebate. The petitioners claimed rebate in the year 2001 on the basis of the goods which are exported by them. A show cause notice was issued to the petitioners as to why their claim for refund should not be rejected. After receipt of the reply, claim of the rebate was rejected by the adjudicating authority. Against that, an appeal was filed. The appeal was also dismissed by the Commissioner (Appeals). Thereafter, revision has been filed in Government. The Government has also found no justification in the claim of the rebate.

(2.) Shri Harin P. Rawal, learned Counsel for the Department has brought to our notice some of the facts in the form of admissions by the petitioners, which reads as under :

(3.) The Adjudicating Authority after considering the facts brought on record found that the petitioner is not entitled for rebate and concluded as under :