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2013 (6) TMI 85 - HC - Central ExciseRebate claim rejected by the revision authority on the ground that ARE-1 has not been prepared and produced by the petitioner. - held that - Government of India in the case of In Re Commissioner of Central Excise, Bhopal 2005 (11) TMI 102 - GOVERNMENT OF INDIA has held that where exports have been effected without the ARE-2, the rebate claim of the exporter could be considered. Orders quashed and set aside and the matter is restored to the file of the adjudicating authority for fresh consideration in accordance with law. - the adjudicating authority shall consider the applicability of ratio laid down therein to the facts of the present case.
Issues:
Challenge to order of revisional authority upholding rejection of rebate claim. Analysis: The writ petition was filed to challenge the order of the revisional authority dated 18th November 2011, which upheld the rejection of the rebate claim by the authorities below. The petitioner had filed a rebate claim for Rs. 81,62,805/- in respect of exports made in 2007. The claim was rejected by the adjudicating authority on the grounds of non-production of ARE-1. Subsequent appeals were dismissed, leading to the filing of the present petition. After arguments, it was noted that the Government of India had held in a previous case that rebate claims could be considered even if exports were made without ARE-2. Consequently, the orders of the authorities below were quashed and set aside. The matter was restored to the adjudicating authority for fresh consideration in accordance with the law. The court clarified that no opinion was expressed on the applicability of the previous decision to the present case, leaving it to the adjudicating authority to determine its relevance. Ultimately, the writ petition was disposed of with no order as to costs, bringing an end to the legal proceedings regarding the rejection of the rebate claim and providing an opportunity for reconsideration based on the principles outlined in the previous decision of the Government of India.
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