Rebate claim rejected for illegally mined sea sand exports. No incentives for crime proceeds. Export incentives only for legitimate exports.

Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed. .....

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