2016 (1) TMI 1470 - HC - Central Excise

Claim of rebate for second time - Rule 18 of the Central Excise Rules 2002 - HELD THAT - The issue has already been interpreted by Hon ble Supreme Court of India in M/S. SPENTEX INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE OTHERS 2015 (10) TMI 774 - SUPREME COURT and as per the view taken the exporters are entitled to both the rebates under Rule 18 and not one kind of rebate only. The order passed by the revisional authority dated 01.09.2009 the orders passed by the appellate authority and the order passed by the adjudicating authority are hereby quashed - petition allowed.

Summary

Issues involved:
- Interpretation of Rule 18 of the Central Excise Rules, 2002 regarding the entitlement to rebates for exporters.

Analysis:
The judgment delivered by HON'BLE MR. JUSTICE GOVIND MATHUR AND HON'BLE MS.JUSTICE NIRMALJIT KAUR pertained to a petition for a writ seeking to quash an order passed by the revisional authority. The revisional authority had held that the rebate, as permissible under Rule 18 of the Central Excise Rules, 2002, cannot be claimed for the second time. The petitioner argued that the Hon'ble Supreme Court of India had already interpreted Rule 18 in a case, establishing that exporters are entitled to both types of rebates under the rule, not just one. The High Court, after considering the facts and the legal precedent set by the Supreme Court in the case of M/s. Spentax Industries Ltd., concluded that the issue at hand was no longer res integra. Therefore, the writ petition was allowed, and the orders of the revisional authority, appellate authority, and adjudicating authority were quashed. The petitioner was declared entitled to the rebate as per Rule 18 of the Central Excise Rules, 2002.