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2017 (1) TMI 496 - HC - Central ExciseGrant of export rebate - Held that: - it is submitted that the same shall be considered and granted within a period of two weeks from the date of providing necessary particulars such as AR-4 and bank realization certificate. Concerned respondents are directed to act accordingly and consider the grant of rebate within a period of two weeks from furnishing the aforesaid documents. Interest on delayed payment of rebate - Held that: - the prayer with respect to the interest on delayed payment of rebate is dismissed as not pressed. Return of Bank Guarantee - Held that: - As and when such prayer is made with proof of export, the question with respect to return of bank guarantee may be considered and dealt with at the earliest. Imposition of penalty u/r 17 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Held that: - On considering Rule 17 the purpose and object to levy the penalty seems to be that on one hand the concerned person has exported the dutiable goods under bond (without making the payment of duty) and on the other hand thereafter he fails to furnish the proof of such export to the satisfaction of the Excise Commissioner. Meaning thereby, he continues to get the benefit of export without making the payment of duty as he has exported the goods under bond - the respondent authority is not justified to levy the penalty upon the petitioners under Rule 17 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956. Petition allowed - decided partly in favor of petitioner.
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