TMI Blog2009 (9) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... nce rebate granted upon condition of withdrawal of revision. Order passed by Commissioner (Appeals) virtually review. Petitioner unable to pursue remedy as restoration/revival of revision application turned down by revesional authority stating that earlier application since withdrawn, no further order required. Revision applications restored. Order of Commissioner (Appeals) set-aside. - 730, 993 and 997 of 2009 - - - Dated:- 23-9-2009 - A.L. Dave and K.A. Puj, JJ. S/Shri Vikram Nankani with Hardik P. Modh and Sheetal Kumbhat, for the Petitioner. Shri P.S. Champaneri, A.S.G., for the Respondent. [Judgment per: A.L. Dave, J. (Oral)]. - RULE. Mr. P.S. Champaneri, learned Assistant Solicitor General waives service of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of any Court, Tribunal or Authority, rebate of excise duty paid under the said notification was permissible in respect of exports upto 7-12-2006. 5. As per the say of the petitioners, the petitioners addressed communication dated 12-5-2008 to the respondent No. 4 on the basis of the amendment made in Rule 18 and requested for sanction of rebate. The petitioners were then advised that refund claim can be allowed provided they withdraw the revision applications pending before the Joint Secretary. Acting under the advise, the petitioners addressed communications to the Joint Secretary seeking conditional withdrawal of the revision applications subject to getting rebate benefit from Assistant Commissioner. The said permission was g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the nature of Prohibition, or any other appropriate Writ, Order of direction, prohibiting the respondents from taking any action in furtherance of the impugned order communicated to the petitioners vide letters dated 22-8-2008 and 31-10-2008 issued by the Section Officer (RA) (Annexure - "J" and Annexure "O" hereto) and impugned order passed by the respondent No. 5 (Annexure "R" hereto); D.That it is in the interest of justice, equity and good conscience that pending the hearing and final disposal of the Writ Petition, the respondents by themselves, then servants and agents be restrained by an order and injunction of this Hon'ble Court from: (i) taking any adverse action to the detriment of the petitioners in furtherance of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced thus:- Since the amendment of Rule 18 of the Central Excise Rules, 2002 allows our rebate claimed upto 7-12-2006 by default, our Revision Application No. 195/100/08/RA may kindly be treated as withdrawn once the Assistant Commissioner of Central Excise, Gandhidham Bhuj (original sanctioning authority) sanctions the rebate claim. It is further prayed that the Application may not be proceeded with till such time, to the extent of the period of claim till 7-12-2006. 11. It also appears that the copy of this communication was addressed to the Assistant Commissioner, Central Excise, Gandhidham, Kutchh for necessary sanction of the rebate amount in view of the amendment to Rule 18 of the Central Excise Rules, 2002. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions contained in the Finance Act, 2008, the benefit of rebate was available to the petitioners upto 7-12-2006, which is a period in question. In the circumstances, the order dated 9-1-2009 passed by the Commissioner (Appeals), Customs Central Excise, Rajkot cannot be permitted to stand till the Revision is restored and decided on merits. The petitioners much before the date of order of the Commissioner (Appeals), approached the Revisional Authority, namely. Joint Secretary, Government of India for restoration and revival of the revision applications which has been refused by the authority by the communication dated 31-10-2008 saying that since the revision applications were permitted to be withdrawn at the request of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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