9911796707
TMI Blog1986 (1) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... on goods meant for export which were sent under AR4A No 24/83-84 dated 17-2-1984. This amount represents the duty that was debited by the respondents in their PLA. The respondents applied for permission to bring back the goods that was sought to be exported for purposes of repacking and re-exporting the same to Singapore, since the respondents consignee wanted the goods to be sent directly to Singapore. It is in these circumstances the respondents took out an application seeking permission of the authorities in terms of Rule 173M of the Central Excise Rules, 1944 and the same was granted. The consignments after repacking were subsequently exported to Singapore under bond and the respondents claimed refund of the amount already paid at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Madras VI Division, dated 20-11-1984 and confirmed by the Collector (Appeals) by his order dated 7-6-1985 is legally sustainable or not. Admittedly, in the instant case the excisable goods cleared for export were brought back to the same factory for purposes of repacking in small containers and re-exporting them to Singapore pursuant to the permission granted to the respondents by the authorities in terms of Rule 173M. While such a permission has been accorded it is not now open to the Department to question the correctness of the same when the Department did not choose to file any appeal against the grant of such a permission. I do not agree with the submission of the learned SDR that the purported exercise of power and jurisdiction by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... An unjust decision in an administrative enquiry may have more far reaching effect than a decision in a quasi-judicial enquiry. The permission having been accorded admittedly by a competent authority, grant of refund flows as a matter of sheer consequence subject, of course, to the respondents complying with the various stipulations incorporated in Rule 173M. It is not disputed in the instant case that the respondents complied with all the requirements and conditions stipulated by Rule 173M, and in such a situation the plea of the learned SDR that Rule 173M does not envisages repacking is not legally tenable. Under Rule 173M, the Collector may allow manufactured excisable goods cleared for export under claim for rebate or in bond but not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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