9911796707
TMI Blog2017 (1) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... he due export rebate amounts totalling Rs. 45,93,405/- (Rupees Forty five lakh ninety three thousand four hundred and five only) forthwith, details of which are given at Annexure - A hereto with interest for the delayed payments made by holding that rebate of duties paid on exports cannot be delayed beyond the 3 months from the date of submission of proof of exports and rebate claims by the petitioner no.1 Company to the respondent no.4. (B) Your Lordships be pleased to award payment of interest at rates notified under Section 11B of the Central Excise Act, 1944 for the periods of delay calculated after three months from the date of claims to dates of payments for the past rebates payments as well as for pending and future rebate claims. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be considered and granted within a period of two weeks from the date of providing necessary particulars such as AR-4 and bank realization certificate. Concerned respondents are directed to act accordingly and consider the grant of rebate within a period of two weeks from furnishing the aforesaid documents. [1.2] Now so far as the interest claimed on delayed payment of rebate is concerned, Shri Iyer, learned advocate appearing on behalf of the petitioners does not press the said reliefs in the present petition with a liberty keeping the larger question open. Under the circumstances, the prayer with respect to the interest on delayed payment of rebate is dismissed as not pressed. However, the question of law with respect to interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rules fails to furnish proof of such export to the satisfaction of the Excise Commissioner, he shall upon a written demand being made by the officer-in-charge forthwith pay the duty leviable on such goods, and shall also be liable to a penalty which may, subject to a maximum of two thousand rupees, extend to twice the amount of duty and until such duty and penalty are paid, the Excise Commissioner may in his discretion refuse to permit such person to make further exports of dutiable goods in bond." [2.2] Learned AGP, Ms. Maithili Mehta has relied upon Rule 103 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 , which reads as under; "103. Presentation of claim for rebate - In order to obtain payment of the rebate, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rules fails to furnish proof of such export to the satisfaction of the Excise Commissioner, he shall upon a written demand being made by the officer-in-charge forthwith pay the duty leviable on such goods, and shall also be liable to a penalty which may, subject to a maximum of two thousand rupees, extend to twice the amount of duty. On considering Rule 17 the purpose and object to levy the penalty seems to be that on one hand the concerned person has exported the dutiable goods under bond (without making the payment of duty) and on the other hand thereafter he fails to furnish the proof of such export to the satisfaction of the Excise Commissioner. Meaning thereby, he continues to get the benefit of export without making the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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