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2017 (1) TMI 496 - GUJARAT HIGH COURT

2017 (1) TMI 496 - GUJARAT HIGH COURT - TMI - Grant of export rebate - Held that: - it is submitted that the same shall be considered and granted within a period of two weeks from the date of providing necessary particulars such as AR-4 and bank realization certificate. Concerned respondents are directed to act accordingly and consider the grant of rebate within a period of two weeks from furnishing the aforesaid documents. - Interest on delayed payment of rebate - Held that: - the prayer wi .....

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nd the concerned person has exported the dutiable goods under bond (without making the payment of duty) and on the other hand thereafter he fails to furnish the proof of such export to the satisfaction of the Excise Commissioner. Meaning thereby, he continues to get the benefit of export without making the payment of duty as he has exported the goods under bond - the respondent authority is not justified to levy the penalty upon the petitioners under Rule 17 of the Medicinal and Toilet Preparati .....

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e pleased to issue a writ of mandamus or in the nature of mandamus or certiorai directing the respondents to disburse the due export rebate amounts totalling ₹ 45,93,405/- (Rupees Forty five lakh ninety three thousand four hundred and five only) forthwith, details of which are given at Annexure - A hereto with interest for the delayed payments made by holding that rebate of duties paid on exports cannot be delayed beyond the 3 months from the date of submission of proof of exports and reba .....

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mission of proof of exports in respect of exports made after payment of duty and under claim of rebate, and order refund of the illegality and unilaterally deducted amount of ₹ 1,22,000/- (Rupees One lakh twenty two thousand only) towards penalty as per the details at Annexure - A with interest at 18% per annum for the period commencing the dates of recoveries to date of issue of refund cheque by respondents. (D) Your Lordships may kindly give a direction for immediate return of the 6 orig .....

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ground of delayed submission of proof of exports made under payment of duty until final disposal of this Special Civil Application. [1.1] So far as the prayer with respect to grant of rebate is concerned, it appears that by an large except in three cases rebate is already granted. With respect to the rest of the claims of rebate, it is submitted that the same shall be considered and granted within a period of two weeks from the date of providing necessary particulars such as AR-4 and bank realiz .....

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delayed payment of rebate is dismissed as not pressed. However, the question of law with respect to interest on delayed payment of rebate is kept open to be considered in appropriate case. [1.3] Now so far as the return of bank guarantee is concerned, Shri Iyer, learned advocate appearing on behalf of the petitioners does not press the present petition with a liberty to approach appropriate authority for return of bank guarantee /bank guarantees on satisfying /producing the proof of export. As a .....

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appearing on behalf of the respondents. [2.1] It is required to be noted and it is not in dispute that the goods were exported by the petitioners on payment of duty and not under bond. Rule 17 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 shall be applicable in a case where dutiable goods are exported in accordance with the provision of Chapter VII of Rule 17, which reads as under; 17. Penalty for failure to furnish proof of export within the prescribed period - When any p .....

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issioner may in his discretion refuse to permit such person to make further exports of dutiable goods in bond. [2.2] Learned AGP, Ms. Maithili Mehta has relied upon Rule 103 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 , which reads as under; 103. Presentation of claim for rebate - In order to obtain payment of the rebate, the exporter shall produce to the Excise Commissioner from whose jurisdiction the goods were dispatched, the duplicate application bearing the certific .....

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port or the frontier, as the case may be: Provided further that the Excise Commissioner may in his discretion extend the period within such claims for rebate shall be made. [2.3] Considering the provisions of Rule 103 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, we are of the opinion that while imposing the penalty, Rule 103 shall not be applicable at all. Rule 103 is with respect to presentation of claim for rebate. Imposition of penalty will be only under Rule 17 of th .....

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