TMI Blog2014 (8) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 occurred. The goods were duty paid and the goods carried the duty which has been paid and proof thereof was produced Court have not been shown anything which would enable the Revisional Authority and others particularly when such documents were placed on file and it was emphasized that the application for refund of duty is traceable to Rule 18 of the Central Excise Rules, 2002 that they can omit the same from consideration totally. Having found that a clear statement was made in the application as also before us that the Indian Oil Corporation Ltd. which is also answerable to the public and Parliament having produced such document that they can be left out of consideration. If Rule 18 was invoked and that is how the impugned orders p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petroleum Corporation Ltd. The petitioners have realized that LSHF HSD supplied to foreign going vessels was actually duty paid. That is how the refund applications were made and invoking Rule 18 of the Central Excise Rules, 2002. The petitioners assert that the Rule 18 was invoked and that is why various documents evidencing duty paid character of goods have been submitted. However, the jurisdictional Assistant Commissioner did not accept the stand of the petitioners and instead issued show cause notices. The show cause notices were resisted but the petitioners were served a Order-in-Original dated 15th December, 2009 rejecting their rebate claim. There are three orders to this effect and against which appeals were filed before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed. The petitioners are seeking to re-appraise and re-appreciate the factual matters and which exercise is impermissible in writ jurisdiction. Mr. Kantharia has invited our attention to the impugned orders and from the paper book of the Writ Petition No. 2078 of 2013. Mr. Kantharia relies upon paragraph Nos. 5.1 to 5.3 as also paragraph Nos. 6 to 8 of the Revisional Order and submits that though the claims have been made under Rule 18 but the goods have not been duty paid, then, the Revisional Authority rightly upheld the rejection of the petitioners claim. A different view cannot be taken now. The Writ Petition, therefore, deserves to be dismissed. 7. We have with the assistance of the learned counsel appearing for both sides, peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly placed reliance on page 103 of the paper book in the Writ Petition No. 2079 of 2013 and page 50 of the paper book where the application for refund of duty is made in Form-R. That according to Shri Patil, establishes that the goods were duty paid and Rule 18 was invoked. At page 103 of the paper book we find a letter which has been addressed on 21st January, 2013 by the petitioners to the Joint Secretary of the Government of India confirming their presence at two hearings. During the personal hearing, the petitioners relied upon the co-relation statement supported by documentary evidence. According to them, these statements have been prepared so as to establish the co-relation with the goods which are covered by the invoices raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Needless to clarify that we are not holding that the applications which have been made for refund are traceable to a particular Rule and it was the applicable provision. We have only found from the admitted facts and the observations and conclusions in the impugned orders that the Authorities themselves referred to Rule 18 and the petitioners not being able to establish the correlation with the goods supplied by BPCL to them and on which duty has been paid. In such circumstances and in the larger interest of justice, we give this opportunity to the petitioners. Therefore, the impugned orders are quashed and set aside. The Revision Applications shall now be decided by taking into consideration all the relevant materials. A fresh order shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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