2016 (2) TMI 1033 - HC - Central Excise

Denial of rebate claim - Export of manufactured goods - excise duty paid both on the inputs and on the manufactured product - Rule 18 - rebate / refund rejected on the ground that the assessee is entitled to one of the two claims for rebate i.e. either rebate of duty paid on exported goods or the duty paid on inputs used in the exported goods and not on both of them - the issue involved in this petition for writ is no more res integra in view of the law laid down by Hon ble Apex Court in M/s. Spentax Industries Ltd. v. Commissioner of Central Excise M/s. Spentex Industries Ltd. Versus Commissioner of Central Excise & Others - Held that - The petitioner is declared entitled to have rebate as per Rule 18 ibid - writ petition is allowed by relying upon the judgment of M/s. Spentax Industries Ltd. - decided in favor of petitioner.

Summary

Issues Involved:
Petition for writ to quash order denying rebate under Rule 18 of Central Excise Rules, 2002.

Analysis:
The petitioner filed a writ petition seeking to quash an order passed by the revisional authority denying the rebate under Rule 18 of the Central Excise Rules, 2002. The revisional authority had rejected the petitioner's revision petition, stating that the rebate permissible cannot be claimed for the second time. The petitioner argued that as per the interpretation of Rule 18 by the Hon'ble Supreme Court in a previous case, exporters are entitled to both kinds of rebates under Rule 18, not just one. The Court noted that the issue in the present petition is no longer res integra in light of the law laid down by the Hon'ble Apex Court in the case of M/s. Spentax Industries Ltd. The Court allowed the writ petition, quashed the order of the revisional authority, and declared the petitioner entitled to the rebate as per Rule 18 of the Central Excise Rules, 2002.

In summary, the judgment addressed the issue of entitlement to rebate under Rule 18 of the Central Excise Rules, 2002. The Court relied on a previous decision by the Hon'ble Supreme Court to rule in favor of the petitioner, stating that exporters are entitled to both kinds of rebates under Rule 18. As a result, the writ petition was allowed, the order of the revisional authority was quashed, and the petitioner was declared entitled to the rebate under Rule 18.