Export rebate claims cannot be denied on unjust enrichment where the statutory rebate scheme governs the refund.

In rebate claims for export of excisable goods under Rule 18 of the Central Excise Rules, 2002 read with Section 11B of the Central Excise Act, 1944, the bar of unjust enrichment does not apply where the statutory scheme governs export rebate. The exported goods were cleared through a merchant exporter on disclaimer certificates, and there was no material to introduce unjust enrichment as a ground to deny rebate. Relegating the assessee to revision under Section 35B did not address the core issue of whether a lawfully sanctioned rebate could be disturbed on a ground foreign to export rebate. The denial was unsustainable, and the rebate was required to be processed and paid.

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Issues: Whether rebate claims arising from export of excisable goods could be denied on the ground of unjust enrichment, and whether the rejection of the appeals on the purported remedy of revision was sustainable.

Analysis: The rebate claims were made under Rule 18 of the Central Excise Rules, 2002, read with Section 11B of the Central Excise Act, 1944. The authorities below themselves accepted the legal position that the bar of unjust enrichment is not attracted in rebate or refund cases involving export of goods. The exported goods were cleared through a merchant exporter on the basis of disclaimer certificates, and there was no material to justify the introduction of unjust enrichment as a ground to deny rebate. In these circumstances, the invocation of Section 35B to relegate the assessee to revision did not answer the real issue, namely whether rebate lawfully sanctioned could be disturbed on a ground foreign to export rebate.

Conclusion: The denial of rebate on the ground of unjust enrichment was unsustainable, and the rebate claims were required to be processed and paid.

Final Conclusion: The petition succeeded and the rebate sanctioned by the original authority was directed to be upheld and implemented.

Ratio Decidendi: In claims for rebate on export of excisable goods, the doctrine of unjust enrichment does not apply where the statutory scheme under Rule 18 and Section 11B governs the grant of rebate.

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