(1.) PER Rule returnable forthwith heard finally by consent of Shri chaudhan, learned Assistant Solicitor General for the petitioners, and Shri Bhangde, learned senior Counsel for the respondent No 1
(2.) THE facts and circumstances, which have given nse to filing of the petition are as under The respondent No 1 M/s Indorama textiles Limited is a Company registered under the Companies Act, 1956 and holding central Excise Registration No aaac1530lxm001 for manufacture of spunyarn falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 the respondent No 2 is a Joint Secretary to the Government of India, Ministry of Finance, department of Revenue, vested with the powers to act as a Revisional Authority under section 35-EE of the Central Excise Act, 1944 (for short, the Act)
(3.) THE respondent No 1 filed 45 rebate claims amounting to Rs 1,46,90,995/- (Rs 75,42,487/- + Rs 71. 48. 508/-) in the month of November/december, 2004 in respect of export of polyester/cotton yarn cleared against ARE-2 on payment of Central Excise duty. The amount of rebate claimed includes central Excise duty paid on the finished goods exported and also on raw materials used in the manufacture of exported goods in other words, the rebate claim of the as-sessee comprised of the duty paid on the raw materials as well as duty paid on the finished products The assessee exported these goods on payment of Central Excise duty in the Cenvat Account for which the said rebate claims were filed under the provisions of Rule 18 of the Central Excise Rules, 2002 (for short, "2002 Rules')