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2016 (11) TMI 316 - ALLAHABAD HIGH COURT

2016 (11) TMI 316 - ALLAHABAD HIGH COURT - TMI - Rebate of excise duty - claim denied to petitioner only on the ground of non submission of bank realization certificate - Held that:- Rule 18 of the Central Excise Rules 2002 empowers the Central Government by a notification to grant a rebate of duty on excisable goods or on materials used in the manufacture or processing of such goods, where the goods are exported. The rebate under Rule 18 shall be subject to such conditions or limitations, if an .....

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Nishit Agrawal, Nikhil Agrawal For the Respondent :- S.P. Kesarwani ORDER 1. Dispute in this writ petition is with regard to claim of petitioner for rebate of excise duty amounting to ₹ 6,36,890/- which has been denied to petitioner only on the ground of non submission of bank realization certificate. 2. The Deputy Commissioner, Central Excise Division, Hapur initially passed order dated 15.01.2008 wherein he informed that petitioner has complied with requirement of submission of documents .....

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as updated has been placed on record as Annexure No. 9 to the writ petition and in clause 8.3 the documents required to be deposited, are stated as under: 8.3 The following documents shall be required for filing claim of rebate: (i) A request on the letterhead of the exporter containing claim of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its calculations, (ii) original copy of the A.R.E. 1, (iii) invoice issued under rule 11, .....

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