AARTI INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule, returnable forthwith. By consent of the parties, petition is taken up for final hearing at the stage of admission.

(2.) By this petition under Article 226 of the Constitution of India the challenge is to the order dated 7 September 2012 passed by the Government of India in Revision under Section 35EE of the Central Excise Act, 1944 ("the Act").

(3.) The petitioner had exported goods on payment of duty aggregating to Rs.1,34,415/. On export of their goods the petitioner filed rebate claim on 24 November 2009. However, as the rebate claim was not accompanied with original and duplicate copy of ARE1 for the goods exported, a show cause notice was issued seeking to reject the rebate claim in the absence of requisite documents. The petitioner responded to the same and pointed out that the original and duplicate copies of ARE1 of the goods exported have been lost in transit and a FIR of the loss has been lodged at Khanval Police Station. The petitioner sought to support its rebate claim by providing photo copies of the requisite original and duplicate ARE1 of the goods exported. However, by an order dated 26 March 2010, the Deputy Commissioner of Central Excise rejected the petitioner's claim for rebate for non furnishing of original and duplicate copies of ARE1.