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Jubilant Life Sciences Limited Versus Union of India and Others

2016 (11) TMI 316 - ALLAHABAD HIGH COURT

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 .....

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specified in it. In the year 2005 and onwards the procedure as has been stated in clause 8.3 of the Excise Manual which has been quoted above does not contemplate of bank realization certificate. That being so, it was not justified on the part of re .....

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:- 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 cer .....

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certificate and for that reason alone, aforesaid rebate denied. Aggrieved by aforesaid order, petitioner filed an appeal which was decided vide order dated 26.08.2008 wherein also petitioner failed and ultimately his revision was also dismissed vide .....

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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 re .....

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) self attested copy of Bill of Lading. (vi) Disclaimer Certificate [in case where claimant is other than exporter] 5. Learned counsel appearing for respondents stated that requirement of bank realization certificate was mentioned in a circular issue .....

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blished without referring to any such instruction / requirement. 6. Learned counsel for petitioner has also relied upon a Division Bench judgment of Bombay High court in UM Cables Limited Vs. Union of India reported in 2013 (293) E.L.T. 641 (Bom.). R .....

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