Shree Raj. Syntex Ltd. vs Union of India

This matter has come up on an application preferred by the petitioner with submission that the issue involved in this petition for writ is no more res integra in view of the law laid down by Hon''ble Apex Court in M/s. Spentax Industries Ltd. v. Commissioner of Central Excise {Civil Appeal No. 1978/2007, decided on 9-10-2015} [2015 (324) E.L.T. 686 (S.C.)].

This petition for writ is preferred to have a writ in the nature of certiorari to quash the order passed by the revisional authority dated 17-11-2009, available on record as Annexure-P-5. The revisional authority while disposing of the revision petition preferred by the petitioner held that the rebate as permissible cannot be claimed for second time. The orders passed by the Commissioner (Appeals), thus, were upheld.

Before us, the argument advanced by learned counsel is that Rule 18 of the Central Excise Rules, 2002, on which the impugned action as well as the impugned order is based has already been interpreted by Hon''ble Supreme Court of India in M/s. Spentax Industries Ltd. v. Commissioner of Central Excise and as per the view taken, the exporters are entitled to both the rebates under Rule 18 and not one kind of rebate only.

Having considered the facts, we are of the opinion that the issue involved in the petition for writ is no more res integra in light of law laid down, by Hon''ble Apex Court in the case of M/s. Spentax Industries Ltd. (supra).

Accordingly, the writ petition is allowed by relying upon the judgment referred above. The order passed by the revisional authority dated 17-11-2009, the orders passed by the appellate authority and the order passed by the adjudicating authority are hereby quashed. The petitioner is declared entitled to have rebate as per Rule 18 ibid. The application also stands disposed of.