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2016 (4) TMI 792 - HC - Central ExciseRevision under Section 35EE of the Central Excise Act - drugs exported by the petitioner in bulk quantities were exempted from duty and the petitioner ought not to have been paid any duty thereon to claim rebate thereof - whether clause (A) or clause (B) under the column of description of excisable goods pertaining to the relevant entry would be applicable in this case? - Held that:- If the goods exported by the petitioner were covered by the description under clause (A) of the relevant entry, such goods were absolutely exempted from any duty of excise leviable thereon. As a consequence, there was no occasion for the petitioner to pay any duty for removing the goods from the petitioner’s manufacturing facility for the export thereof. The matter may have been considered liberally if there was no possibility of mischief being involved. If it was possible for the petitioner to have made a mistake and claim a refund, the payment of the excise duty at the time of exports in this case could have been regarded as a mistake with a subsequent application for undoing the same. However, as it appears, the payment of the duty was not made in cash, whereas the rebate is payable in cash. The payment was made by using the Cenvat credit built up by the petitioner; which becomes relevant and whether there may have been some mischief afoot, cannot be answered merely on the basis of the adjudication conducted in course of the proceedings under Rule 18 of the said Rules of 2002. It appears that both the appellate and the revisional authorities have taken a view possible on the set of facts. In exercise of the limited superintendence under judicial review at this level, the Court will not supplant its view for that of the administrative authority that is challenged in this jurisdiction. As long as the decision-making exercise is found to be reasonable and fair and the opinion expressed appears to be plausible, the Court will refrain from interfering with the order. In the present case, the view taken by the appellate and the revisional authorities appear to be eminently justified on the basis of notification no. 4/2006 and there is no occasion for the petitioner to feel aggrieved thereby.
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