POLYPLEX COP. N. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Nishant Mishra, learned counsel for the petitioner. None appeared on behalf of respondents though this case has been called in revised, therefore, I proceed to hear the matter finally at this stage.

(2.) The petitioner, M/s Polytex Corporation Ltd. (hereinafter referred to as the "Company") is engaged in manufacturing and export of Polyester film. It comes under Chapter 39 of Central Excise Tariff. It exported polyester film to various countries on payment of Central Excise Duty under claim of rebate in terms of Rule 18 of Central Excise Rules, 2002 (hereinafter referred to as the "Rules, 2002). It is said that petitioner exported finished goods on payment of excise duty under Rule 18. The excise duty was paid on finished goods export. The petitioner did not claim any rebate on inputs under Rule 18 of Rules, 2002. The Assistant Commissioner allowed rebate to petitioner by various orders dated 27.06.2005, 13.07.2005, 21.07.2005 and 12.08.2005 for a total sum of Rs. 1,08,35,272/-. The Commissioner, Central Excise Meerut-II directed the Assistant Commissioner to file appeal against aforesaid orders granting rebate to petitioner. Petitioner filed objection stating that condition No. 5 of Notification No. 43/2002-Cus dated 19.04.2002 has not been infringed by him and they have not availed any input stage benefit under Rules 18 or 19 of Rules, 2002. The appeals were allowed and orders of rebate were rescinded by Commissioner (Appeals) vide order dated 22.11.2006. Thereagainst petitioner preferred revision to Government of India, Ministry of Finance which has also been rejected vide order dated 24.08.2009.

(3.) Learned counsel for the petitioner submitted that dispute relates to export of goods made during December, 2004 to March 2005. The rebate was claimed under custom Notification No. 93/2004-Cus dated 10.9.2004, as corrected by corrigendum Notification No. 605/50/2005-DBK dated 17.05.2005. The respondents, however, have held that corrigendum having been issued on 17.05.2005 it was not applicable to transactions which took place in December, 2004 to March, 2005 and the corrigendum has to apply prospectively, therefore, entitlement of petitioner for rebate will have to be considered in the light of custom Notification No. 93/2004-Cus dated 10.09.2004 and on the basis thereof only and without looking into the corrigendum notification dated 17.05.2005.