GARDEN SILK MILLS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged an order dated 29-10-2015 passed by the Government of India confirming the orders passed by the departmental authorities.

(2.) Brief facts are as under. The petitioner is engaged in manufacture and sale of polyester and filament based yarn and other textile products. The petitioner has manufacturing unit at Surat. Such goods are exported from JNPT, Nhava Sheva, Raigad. As per Rule 18 of Central Excise Rules, 2002, the petitioner is entitled to rebate on the excise duty paid on such goods. The petitioner filed, in all, 18 rebate claims during the period of October, 2010 to November, 2011 claiming rebate of a total sum of Rs. 29,06,416/-. The competent authority passed separate orders granting substantial portion of the rebate claims, however, restricting the rebates to a small component of the excise duty paid by the petitioner.

(3.) For record, we may refer to one such order dated 5-1-2012. The competent authority accepted the petitioner's claim for rebate barring a small component of the excise duty paid by the petitioner on CIF value of the goods. According to the authority, for the purpose of transaction value, it is the FOB value of goods which would be relevant. However, it is not in dispute that the petitioner had paid the excise duty on CIF value of the goods. The authority also noted the petitioner's request that if rebate is not to be granted on such additional amount of CIF value of goods, such extra amount be re-credited to the Cenvat account of the petitioner. The authority, however, was of the opinion that such request has to be made before the concerned authority and same cannot be granted by him as a Maritime Commissioner. He observed as under :