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Issues: Whether rebate of duty under Rule 18 of the Central Excise Rules, 1944 could be denied on technical or procedural grounds when export of the goods and payment of duty were not in dispute, and whether the rebate claim required reconsideration in the light of the applicable notification and Board circulars.
Analysis: The Court noted that the Board's circulars and the rebate scheme treated export of inputs as such under bond on par with export of final products, and that the object of the scheme was to promote exports and avoid revenue leakage. It further held that in a beneficial scheme of this kind, substantive compliance is the governing consideration, and procedural infractions in the notification should not defeat the claim where export had taken place and duty had been paid. The Court also observed that the pendency of connected proceedings did not create an absolute bar to examining the rebate claim, but the original authority had to verify compliance with the mandatory requirements under the relevant notification.
Conclusion: The rebate claim could not be rejected merely on technical objections, and the matter had to be considered afresh by the original authority in accordance with law.
Final Conclusion: The writ petitions succeeded to the extent that the assessee was entitled to a fresh consideration of its rebate applications on a liberal and substantive basis, and the matter was sent back for decision after compliance with the prescribed requirements.
Ratio Decidendi: In a beneficial export rebate scheme, where export and duty payment are established, procedural defects in the notification cannot override substantive entitlement, and the claim must be examined with liberal regard to the object of the scheme.
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