2016 (3) TMI 1267 - SCH - Central Excise

Denial of rebate claim - Duty paid mistakenly - export of goods - the decision in the case of ARVIND LTD. Versus UNION OF INDIA 2014 (5) TMI 171 - GUJARAT HIGH COURT contested, where it was held that when the petitioner is not liable to pay duty in light of the absolute exemption granted under Notification No. 29/2004 as amended by Notification No. 59/2008-C.E. read with the provision of Section 5A(1A) of the Act and when it has not got any other benefit in this case, other than the export promotion benefits granted under the appropriate provision of the Customs Act and Rules (which even otherwise he was entitled to without having made such payment of duty), we are of the firm opinion that all the authorities have committed serious error in denying the rebate claims filed by the petitioner under Section 11B of the Act read with Rule 18 of the Rules - Held that - the decision in the above case upheld - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petitions after condoning the delay, as there was no reason to interfere with the impugned judgment(s) and order(s). (2016 (3) TMI 1267 - SC)