https://www.taxtmi.com/caselaws?id=202241 Writ jurisdiction was held not ordinarily available in central excise matters where efficacious appellate and revisional remedies had been invoked or remained available, and the writ petition was therefore treated as not maintainable. Rebate of duty on yarn converted into polyester thread and exported was held inadmissible because the rebate notification required direct export of duty-paid goods from the factory or warehouse, a condition not satisfied on the facts. The proviso to Rule 12 was held to confer only discretionary power on the authority to allow rebate on proof of export, and not an enforceable right to mandamus where notification conditions were unmet. en-us Wed, 25 Aug 2010 00:00:00 +0530 Mon, 28 Feb 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202241 Writ jurisdiction was held not ordinarily available in central excise matters where efficacious appellate and revisional remedies had been invoked or remained available, and the writ petition was therefore treated as not maintainable. Rebate of duty on yarn converted into polyester thread and exported was held inadmissible because the rebate notification required direct export of duty-paid goods from the factory or warehouse, a condition not satisfied on the facts. The proviso to Rule 12 was held to confer only discretionary power on the authority to allow rebate on proof of export, and not an enforceable right to mandamus where notification conditions were unmet. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202241