2013 (9) TMI 929 - HC - Central Excise

Rebate Claim - Proof of export - Rule 18 - Whether the Joint Secretary to the Government of India by his order was justified in holding that the assessee was entitled to the rebate claim Held that - The certificate issued by the Additional Commissioner (Export) established the co-relation between the duty paid documents and the goods exported by the petitioner - Correctness of the above certificate was not disputed by the Revenue - no fault can be found with the decision of the Joint Secretary to the Government of India in allowing the rebate claim of the respondents there was no merit in the appeal.

Summary

The Bombay High Court upheld the decision of the Joint Secretary to the Government of India allowing a rebate claim of Rs. 42,75,869 for an assessee. The rebate claim was initially rejected due to a lack of correlation between goods shipped and export order issuance, but a certificate from the Commissioner Customs established the connection. The court dismissed the appeal, finding no fault in the decision to grant the rebate claim.