JINDAL DRUGS LTD. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) By this Petition, the Petitioner is challenging the Order-in-Original dated 3rd April, 2007 passed by Respondent No. 3 rejecting the rebate claims filed by the Petitioner and adjudicating the same.

(2.) The brief facts are, that the Petitioner is a company which manufactures "Mentha Oil". The Petitioner claims that it had sent the said Mentha Oil to Tien Yuan India Private Limited after paying the requisite duty. The Tien Yuan India Private Limited manufactures "Menthol" out of the Mentha Oil and the same is exported. The said Tien Yuan India Private Limited had given disclaimer in favour of the Petitioner to enable the Petitioner to claim back the rebate of the excise duty paid by the said Tien Yuan India Private Limited on each removal of Menthol for export made on behalf of the Petitioner.

(3.) The Assistant Commissioner of Central Excise and Customs have been granting the requisite rebate of the excise duty paid on the goods exported by the Tien Yuan India Private Limited on behalf of the Petitioner based on the disclaimer letter given by the Petitioner in favour of Tien Yuan India Private Limited.