TMI Blog2015 (12) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. Thus, both these Rules operate in vastly different fields. It is in terms of Rule 18 that the Government of India under notification No.19/2004 laid down detailed procedure for making rebate claims. On the other hand, Annexure-19 is prescribed for declaration necessary for export without duty in terms of Rule 19 of the said Rules - neither Rule 18 nor notification of Government of India prescribe any procedure for claiming rebate and provide for any specific format for making such rebate applications. The Department, therefore, should have treated the original applications /declarations of the petitioner as rebate claims. Whatever defect, could have been asked to be cured. When the petitioner re-presented such rebate applications in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lications therefore should have been treated by the Department as rebate applications. 1.2 All these applications were returned by the Department, upon which the petitioner re-presented them in December 2008 with necessary supporting documents. These applications were treated by the Department as time barred and rebate claims were rejected. The issue finally reached the Government of India. By the revisional order, impugned in this petition, the decisions of the authorities were affirmed. Hence, this petition. 2. Learned Counsel Shri Gupta for the petitioner raised twofold contentions. Firstly he contended that the petitioner filed rebate claims well in time. Only error was to file them in wrong format. In any case, the Rules do not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 laid down detailed procedure for making rebate claims. On the other hand, Annexure-19 is prescribed for declaration necessary for export without duty in terms of Rule 19 of the said Rules. 6. Thus, making of the declarations by the petitioner in format of Annexure-19 was purely oversight. In any case, neither Rule 18 nor notification of Government of India prescribe any procedure for claiming rebate and provide for any specific format for making such rebate applications. The Department, therefore, should have treated the original applications /declarations of the petitioner as rebate claims. Whatever defect, could have been asked to be cured. When the petitioner re-presented such rebate applications in correct form, backed by necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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