Rebate on exported goods upheld where concurrent factual findings showed duty-paid clearance and direct export under customs supervision.

Rebate on exported sugar was upheld because the goods were shown, through transport documents, railway receipts, excise invoices and the Range Superintendent's certificate, to have been cleared from the factory on payment of duty and sent directly to the port for export under customs supervision. The revisional authority also accepted that the exports were direct and that the relevant clarification imposed no export restriction. The High Court declined supervisory interference, holding that concurrent factual findings supported entitlement to rebate and disclosed no perversity or error.

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Issues: Whether the rebate claim was rightly allowed on the basis that the exported sugar was identifiable and co-relatable to the goods cleared from the factory on payment of duty, and whether the High Court should interfere with concurrent findings of fact.

Analysis: The authorities below found, on the basis of the transport documents, railway receipts, excise invoices and the certificate of the Range Superintendent, that the goods had been cleared from the factory on payment of duty and were transported directly to the port for export under customs supervision. The revisional authority also accepted that the goods were directly exported and noted that the relevant clarification did not impose any export restriction. The findings rested on the material on record and disclosed no perversity or error warranting interference.

Conclusion: The rebate claim was sustained and no interference was called for.

Final Conclusion: The petition was dismissed because the concurrent factual findings supporting entitlement to rebate were not shown to be perverse or erroneous.

Ratio Decidendi: Concurrent findings of fact based on material evidence will not be interfered with in supervisory jurisdiction unless they are shown to be perverse or otherwise erroneous.

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