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2013 (4) TMI 301 - HC - Central ExciseRecovery of rebate / refund earlier allowed - export of goods - supplier had not paid excise duty on goods. – by the competent authority it is held in favour of the petitioners that the petitioners were not a party to the fraud committed by Anjana Textiles. The question of applicability of extended period of limitation, therefore, shall have to be judged on this basis. Held that - Strangely, the revenue authority was of the opinion that a person who is not party to a fraud or collusion or wilful mis-statement, may avoid penal consequences but not extended period of limitation. To us, the logic does not appeal. Our conclusion gets further support from the observations made by the Apex Court in the case of Union of India v. Rajasthan Spinning and Weaving Mills (2009 (5) TMI 15 - SUPREME COURT OF INDIA) noted above. Under the circumstances, quite apart from and in addition to the decision of the Division Bench of this Court in the case of Commissioner of C.Ex. & Customs v. D.P. Singh reported in [2011 (3) TMI 1370 Gujarat High Court], the decisions of the authorities are legally not sustainable. The same are, therefore, quashed and set aside. Resultantly, the petitioners are held entitled to retain the rebate previously sanctioned and paid over. The authorities are refrained from seeking any recovery thereof. If during the pendency of this petition in view of no interim relief being granted, such rebate is already recovered, the same shall be refunded to the petitioners with simple interest at the rate of 9% per annum from the date of recovery till actual refund. The petition is disposed of accordingly. Rule made absolute. No costs.
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