1993 (6) TMI 97 - CGOVT - Central Excise

Summary

Issues:
1. Claim for rebate of excise duty on exported goods.
2. Jurisdictional authority to decide rebate claims.
3. Timeliness of filing rebate claim.
4. Compliance with relevant circulars and trade notices.

Analysis:
1. The Revision Application was filed by M/s. R.S. Impex International against the rejection of their claim for rebate of excise duty paid on goods exported to Bangla Desh. The goods were despatched by M/s. Golden Chemicals Ltd. and later exported by the applicant company. The Assistant Collector, Thane, Division-III rejected the rebate claim as being filed after the prescribed time limit under the Central Excises & Salt Act, 1944.

2. The jurisdictional issue arose when the Assistant Collector, B. Division Calcutta returned the rebate claim papers for want of jurisdiction and directed the applicant company to file the claim with the proper officer. The Government held that the Assistant Collector, Calcutta-B Division was the proper authority to decide the rebate claims, and the claim was filed in time with him. This decision set aside the orders passed by the Collector of Central Excise (Appeals) Bombay and the Assistant Collector, Thane-III Division.

3. The timeliness of filing the rebate claim was a crucial factor in this case. The Assistant Collector, Thane, Division-III rejected the claim on the grounds of being filed after the prescribed time limit. However, the Government found that the claim was filed in time with the Assistant Collector, Calcutta-B Division, who was deemed the proper authority to decide the rebate claims.

4. Compliance with relevant circulars and trade notices was also a significant aspect of the judgment. The Government referred to Board's circular No. 2/75-CX-6 dated 22-1-1975, which outlined the procedure for export of excisable goods under claim for rebate of duty. The Government noted that the present case fell within the procedure laid down in the circular, emphasizing the importance of following prescribed procedures in such matters.

In conclusion, the Government allowed the revision application and directed the Assistant Collector, Calcutta-B Division to grant the rebate if the claim was found to be in order, emphasizing the importance of jurisdictional authority, timeliness of filing claims, and compliance with relevant circulars and trade notices in excise duty rebate cases.