Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 775 - HC - Central ExciseRejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - photo copies of the requisite original and duplicate ARE1 of the goods submitted - Held that:- there are other decisions of the Government of India on identical fact situation, where the rebate claim has been disallowed. Nevertheless there must be an attempt to reconcile the differing views. Non consideration of the decision which appear to cover the petitioner's case does indicate a flaw in the decision making process warranting interfere in our writ jurisdiction - we quash and set aside the impugned order dated 7 September 2012 passed by the Government of India in revision under Section 35EE of the Act and restore the issue to the file of Government of India in revision for fresh disposal - Decided in favour of assessee.
|