BANSWARA SYNTEX LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, a company corporated, has preferred this petition for writ to assail validity of the order dated 9.4.2012, passed by the revisional authority under the Central Excise Act, 1944 (hereinafter referred to as 'the Act of 1944'). By the order aforesaid the revisional authority affirmed the order dated 1.4.2010, passed by the Commissioner of Central Excise (Appeals), Jaipur-II with respect to order in original passed by the Deputy Commissioner, Central Excise Division, Chittorgarh.

(2.) In brief, facts of the case are that an application to have rebate as per Rule 18 of the Central Excise Rules, 2002 (hereinafter referred to as 'the Rules of 2002'), preferred by the petitioner on 17.3.2008 in respect of export of goods on payment of duty through merchant exporter, came to be rejected being barred by limitation as per Section 11-B of the Act of 1944. Being aggrieved by rejection of claim, an appeal was filed before the Commissioner (Appeals), that came to be rejected vide order dated 1.4.2010. A revision petition preferred before the Central Government as per Section 35-EE of the Act of 1944 was also rejected under the order impugned dated 2.4.2012. The appellate authority as well as the revisional authority, after examining facts of the case, arrived at the conclusion that the rebate was not claimed within a period of one year from the date of shipment i.e. 4.1.2007, therefore, the same is not admissible.

(3.) Before us, it is stated that though the goods were allowed for export on 4.1.2007, but as a consequence to some dispute at customs relating to export concerned, the corresponding shipping bill was not issued by the Department of Customs immediately. The certificate was given on 28.1.2008 i.e. after a lapse of more than a period of one year and after having the shipping bill, the petitioner claimed rebate as per Rule 18 of the Rules of 2002. According to the petitioner, as per the supplementary instructions provided under the notification No.19/2004/CE(NT) dated 6.9.2004 read with para 8 of Part-V of CBEC's Excise Manual, it was mandatory to furnish shipping bill along with the rebate claim, as such, the delay occurred due to non-issuance of shipping bill as in absence of that no rebate could have been claimed by the petitioner. According to learned counsel the rebate claimed was filed within a period of two months from the date of issuance of relevant shipping bill, thus, the rebate should have been awarded by the respondents. The submission advanced is substantiated by a Division Bench judgment of this Court in Gravita India Ltd. v. Union of India, reported in 2016 (334) E.L.T. 321 (Raj.). In the case aforesaid a Division Bench of this Court, while examining the same issue, held as under:-