REGENT COMPUTRONICS PVT. LTD.

UTTAM STEEL LIMITED Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

T.W. SIGNODE INDIA LTD. V. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
RE JOSEPH SUCH AND CO. LTD. [REFERRED TO]
GODREJ AND BOYCE MANUFACTURING CO. PVT. LTD. V. UNION OF INDIA [REFERRED TO]
MAXWELL V. MURPHY [REFERRED TO]
REPUBLIC OF COSTA RICA V. ERLANGER [REFERRED TO]
COLONIAL SUGAR REFINING CO. LTD. V. IRVING [REFERRED TO]
ROADWAY V. THE QUEEN [REFERRED TO]
SUN EXPORT CORPORATION V. COLLECTOR OF CUSTOMS [REFERRED TO]
UNION OF INDIA V. KIRLOSKAR PNEUMATICS COMPANY LIMITED [REFERRED TO]
STATE OF PUNJAB VS. MANOHAR SINGH PRATAP SINGH [REFERRED TO]
ANANT COPAL SHEOREY VS. STATE OF BOMBAY [REFERRED TO]
C BEEPATHLIMA VS. VELASURI SHANKARANARAYANA KADAMBOLITHAYA [REFERRED TO]
K KAPEN CHAKO VS. PROVIDENT INVESTMENT COMPANY PRIVATE LIMITED [REFERRED TO]
MYSORE ROLLING MILLS PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE BELGAUM [REFERRED TO]
HITENDRA VISHNU THAKUR VS. STATE OF MAHARASHTRA [REFERRED TO]
KOLHAPUR CANESUGAR WORKS LIMITED VS. UNION OF INDIA [REFERRED TO]
DILIP VS. MOHAMMAD AZIZUL HAQ [REFERRED TO]
SHYAM SUNDER VS. RAM KUMAR [REFERRED TO]
AMBALAL SARABHAI ENTERPRISES LIMITED VS. AMRIT LAL AND CO [REFERRED TO]
BHATIA INTERNATIONAL VS. BULK TRADING S A [REFERRED TO]
EASLAND COMBINES COIMBATORE VS. COLLECTOR OF CENTRAL EXCISE COIMBTORE [REFERRED TO]
MOSQUE KNOWN AS MASJID SHAHID GANJ VS. SHIROMANI GURDWARA PARBANDHAK COMMITTEE, AMRITSAR [REFERRED TO]

JUDGEMENT

(1.) THE short question sought to be raised in this petition relates to an interpretation of section 11-B of the Central Excises Act, 1944 ("act" for short) which came to be amended with effect from 12th May, 2002. Factual Background the factual background giving rise to the present petition is in narrow compass :

(2.) THE undisputed facts are that the petitioners are engaged in the business of manufacturing and exporting steel products including galvanized corrugated sheets to 120 countries. In respect of exports affected from time to time, the petitioners filed rebate claims for a rebate of central excise duty paid in respect of the exported goods.

(3.) THE present petition is concerned with two shipments of goods which were exported in 1999 and in respect whereof the petitioners claimed rebate. The petitioners exported galvanized corrugated sheets under shipping bills dated 20th May, 1999 and 10th June, 1999 and filed refund claim along with supporting documents to substantiate their claim that subject goods were, in fact, manufactured in their factory.

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UTTAM STEEL LIMITED Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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