2007 (1) TMI 250

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....parties. Rule. Rule is made returnable forthwith. The learned Counsel for the Respondents waives service. By consent taken up for hearing. 2. By this petition, the Petitioners are challenging five orders with regard to the refund applications which were rejected by the Assistant Commissioner (Central Excise) Kandivali Division dated 5th October, 2006. It appears that in all the five cases, the Pe....

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....d to the proof of export cannot be condoned. 4. Thereafter, the Petitioners have paid the duty demand and penalty amount under protest, and thereafter preferred the applications for refund which came to be rejected. The learned Counsel for the Petitioners has brought to our notice the provisions of Rule 12 of the Central Excise Rules, 1944. The said Rule 12 reads as under :- "Rule 12 - Rebate of....

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....se at Madras, Bombay, Calcutta and Cochin and the Collector of Central Excise in whose territorial jurisdiction the airport or port of Visakhapatnam, Kakinada, Jamnagar, Mangalore, Bhavnagar, Veraval, Porbander, Rameswaram, Tuticorin, Kandla, Cuddalore, Okha, Nagapatinam, Pondicherry and Paradip is located. (2) Where the Central Government does not grant under sub-rule (1) either wholly or partia....

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....herefore, the contention of the learned Counsel for the Petitioners is that even though there was delay in submitting the documents with regard to the proof of export, ultimately, it has now been established that the goods had been exported. Even the perusal of the impugned order clearly indicates that the learned Assistant Commissioner of Central Excise has given a finding that the Petitioners ha....