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2023 (3) TMI 1171 - HC - Central ExciseRefund and rebate of tax suffered on inputs used for export of goods - petitioner’s application for refund was rejected solely on the ground that the Central Government did not have any jurisdiction to consider an issue regarding rejection of a refund under Rule 5 of the CC Rules - Rule 18 of the CE Rules - HELD THAT:- In a latter decision delivered by the Gujarat High Court in RAJ PETRO SPECIALITIES VERSUS UNION OF INDIA [2013 (6) TMI 814 - GUJARAT HIGH COURT], the Division Bench of the Gujarat High Court had referred to the decision of the Bombay High Court in UM Cables Limited v. Union of India [2013 (5) TMI 459 - BOMBAY HIGH COURT] and set aside the order of the Revisional Authority rejecting the rebate claims filed by the petitioners for non-submission of the original and duplicate ARE-1 and held that the petitioner would be entitled to rebate of duty on excisable goods, which were in fact imported on payment of excise duty from their respective factories. It is the petitioner’s case that all relevant material to establish that the excise paid inputs were used for export of goods and the material for corelating the same are available on record, however, the same has not been examined. The appeal preferred by the petitioner was dismissed solely relying upon the judgment passed by the Madhya Pradesh High Court in M/s CIL Textiles Pvt. Ltd. [2013 (12) TMI 1739 - MADHYA PRADESH HIGH COURT] without considering other aspects - it is considered apposite to set aside the impugned orders - matter remanded to the Appellate Authority to consider afresh - petition disposed off.
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