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of <h1>High Court grants petitioner rebate under Rule 18 of Central Excise Rules, 2002</h1> <h3>M/s. Bhilwara Spinners Ltd. Versus Union of India & Ors.</h3> M/s. Bhilwara Spinners Ltd. Versus Union of India & Ors. - TMI Issues involved:- Interpretation of Rule 18 of the Central Excise Rules, 2002 regarding the entitlement to rebates for exporters.Analysis:The judgment delivered by HON'BLE MR. JUSTICE GOVIND MATHUR AND HON'BLE MS.JUSTICE NIRMALJIT KAUR pertained to a petition for a writ seeking to quash an order passed by the revisional authority. The revisional authority had held that the rebate, as permissible under Rule 18 of the Central Excise Rules, 2002, cannot be claimed for the second time. The petitioner argued that the Hon'ble Supreme Court of India had already interpreted Rule 18 in a case, establishing that exporters are entitled to both types of rebates under the rule, not just one. The High Court, after considering the facts and the legal precedent set by the Supreme Court in the case of M/s. Spentax Industries Ltd., concluded that the issue at hand was no longer res integra. Therefore, the writ petition was allowed, and the orders of the revisional authority, appellate authority, and adjudicating authority were quashed. The petitioner was declared entitled to the rebate as per Rule 18 of the Central Excise Rules, 2002.
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