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TMI Blog2012 (11) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fuel to Air India. It is the case of the petitioner that such fuel being supplied for foreign bound flights was exempt from payment of excise duty. However, under mistaken belief, the petitioner had paid such excise duty. When bills were raised, the Airlines refused to pay the excise duty component thereof upon which the petitioner realised that excise duty though exempt was wrongly paid. Thereupon the petitioner filed refund claim of Rs. 18,34,210/- with the Excise Authorities on 19-12-2006. The Adjudicating Authority issued show cause notice dated 27-2-2007 calling upon the petitioner to show cause why the refund claim should not be rejected for following reasons : "(i) The claimant has mentioned in their applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions issued in this behalf, has to be followed by the claimant. (iii) The claimant have not submitted any copy of invoice of M/s. Reliance Industries Limited, Jamnagar. Further regarding the duty payment particulars, the same has not been certified properly as mere E-mail of M/s. Reliance Industries Ltd. cannot be considered to be sufficient for grant of refund of duty. (iv) The name of the manufacturer is claimed to have been M/s. Reliance Industries Ltd., Jamnagar. As per the provisions in case the goods is exported through Merchant Exporter/third party i.e. M/s. Indian Oil Corporation Ltd. in this case, the ARE-1 is required to be signed jointly by the manufacturer and the merchant-exporter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record as also the order dated 9-3-2007 passed by the Commissioner (Appeals) in case of Indian Oil Corporation itself whereafter examining the documents, finding substantial compliance with the requirements of the Rules, refund claim was allowed. 6. In support of the contention, counsel relied on the following decisions : (i) In the case of Leighton Contractors (India) Pvt. Ltd., 2011 (267) E.L.T. 422 (GOI) wherein the revisional authority had granted drawback ignoring procedural infraction of notification when it was found that the case was otherwise deserving on merits. (ii) Counsel also relied on the decision of the revisional authority in the case of Sanket Industries Ltd., 2011 (268) E.L.T. 125 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption notification dated 26-6-2011 itself prescribes special procedure for store for consumption on board an aircraft on foreign run. Clause (6) of the notification reads as under : "(6) Special procedure for store for consumption on board an aircraft on foreign run : Notwithstanding anything contained in this paragraph, in case of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run, the products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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