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The HC dismissed the petition challenging the rejection of a rebate claim, upholding the impugned order of the Joint Secretary. The court held that the claim was lawfully rejected because export consignments of the medicaments were not shown to have been exported directly from the Dewas unit and no ARE-I was prepared/submitted as required; ARE-I particulars and dual certification by Central Excise and Customs are mandatory for export-based rebate relief. In exercising limited judicial review under Articles 226/227, the HC declined to interfere with the revisional exercise under Section 35EE, noting rebate and export removals are subject to Rules 18-20 conditions, safeguards and manufacturer's duty liability.
The HC dismissed the petition challenging the rejection of a rebate claim, upholding the impugned order of the Joint Secretary. The court held that the claim was lawfully rejected because export consignments of the medicaments were not shown to have been exported directly from the Dewas unit and no ARE-I was prepared/submitted as required; ARE-I particulars and dual certification by Central Excise and Customs are mandatory for export-based rebate relief. In exercising limited judicial review under Articles 226/227, the HC declined to interfere with the revisional exercise under Section 35EE, noting rebate and export removals are subject to Rules 18-20 conditions, safeguards and manufacturer's duty liability.
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