UNION OF INDIA Vs. THEMIS MEDICARE LTD.

JUDGEMENT

(1.) Whether the Joint Secretary to the Government of India by his order dated 19th October, 2011 was justified in holding that the assessee was entitled to the rebate claim of Rs. 42,75,869/- is the question raised in this writ petition. The rebate claimed by the petitioner-assessee was rejected on the ground that the goods were shipped on board the vessel even before the let export order was issued by the Customs and therefore the co-relation of the goods manufactured and exported by the assessee could not be established.

(2.) The respondent-assessee has filed an affidavit enclosing a certificate issued by the Commissioner Customs (Export) dated 22nd September, 2008 wherein it is recorded that the goods exported by the petitioner under Shipping Bill No. 6184632 dated 2-4-2008 is relatable to the goods manufactured and cleared vide invoice dated 31st March, 2008 and ARE-1 No. 161 dated 31-3-2008. Thus, the certificate issued by the Additional Commissioner (Export) establishes the co-relation between the duty paid documents and the goods exported by the petitioner. Correctness of the above certificate is not disputed by the Revenue. In these circumstances, no fault can be found with the decision of the Joint Secretary to the Government of India in allowing the rebate claim of the respondents. Accordingly, we see no merit in the appeal and the same is hereby dismissed with no order as to costs.