Rebate notifications for foreign-run aircraft cannot be extended beyond express coverage; interim relief may depend on partial pre-deposit.

A rebate notification under Rule 12 of the Central Excise Rules applied to mineral oil products exported as stores for consumption on board aircraft on foreign runs, but only for the destinations expressly covered by the notification. The text states that the notification extended to flights to Pakistan, Bangladesh and Burma, and did not include Nepal or Bhutan, so the rebate claim for supplies to Nepal and Bhutan was not displaced at the interim stage. Interim protection was therefore granted subject to a partial pre-deposit, while the limitation plea was left for final hearing.

---

---

Issues: Whether interim stay of the demand and waiver of the remaining pre-deposit should be granted in the appeal.

Analysis: The rebate notification issued under Rule 12 of the Central Excise Rules applied to mineral oil products exported as stores for consumption on board aircraft on foreign run, subject to the specified conditions. The notification covered flights to Pakistan, Bangladesh and Burma, and did not include Nepal or Bhutan. On that basis, the claim that rebate had been wrongly taken for supplies to Nepal and Bhutan was not displaced at the interim stage. The plea of limitation was also left for examination at the final hearing.

Conclusion: Conditional interim stay was granted on deposit of Rs. 25,00,000 within eight weeks, and waiver of pre-deposit for the balance was allowed.

Final Conclusion: The appeal was kept alive subject to a partial monetary deposit, with interim protection granted only to the extent ordered.

Ratio Decidendi: A rebate claim under a notification issued for foreign-run aircraft cannot be extended beyond the categories expressly covered by that notification, and interim relief may be conditioned on partial pre-deposit where the claim is not fully made out.

---