ESTEAM SERVICES Vs. UNION OF INDIA (UOI)

JUDGEMENT

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

(2.) In this case, the petitioner had filed a refund claim on 30-3-2004 claiming refund of Rs. 5,45,942/-. By a show cause notice dated 16-6-2004 the Dy. Commissioner of Central Excise, Ichalkaranji called upon the petitioner to show cause as to why the refund claim of Rs. 5,27,396/- out of Rs. 5,45,942/- should not be rejected as time-barred. By a corrigendum dated 3rd September, 2004 an additional ground was added to the show cause notice dated 16-6-2004 and the petitioner was called upon to show cause as to why the refund claim should not be rejected under Rule 5 of the Cenvat Rules, 2000 in view of the fact that the petitioner had availed drawback under the Customs and Central Excise Drawback Rules, 1995/Rebate claim under Central Excise Rules, 2002 .

(3.) By an order dated 29th October, 2004 the adjudicating authority sanctioned refund of Rs. 18,546/- and rejected the claim in the sum of Rs. 5,27,396/-.