BNM ORGANICS (P) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The Petitioner -Company is engaged in manufacture and export of inter alia Fine Chemicals. The Petitioner -Company exported a consignment of 4 -Chloro -4 -Fluorobutyrphenone -by air to M/s. Dupont Sverige AB in Sweden under Shipping Bill No. 2511399, dated 14th February, 2011.

(2.) The aforesaid goods, having been manufactured by the petitioner -company, the Petitioner -Company had paid Central Excise Duty thereon.

(3.) By a letter No. BNM/FC/46/2011 -12, dated 18th July, 2011, the Petitioner -Company applied to Maritime Commissioner of Central Excise, Export Refund Branch, Kolkata -III Commissionerate for rebate of Central Excise Duty on the aforesaid goods, in terms of Notification No. , dated 6th September, 2004, issued under Rule 18 of the Central Excise Rules, 2002.