2011 (12) TMI 448

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..... Dr. Samir Chakraborty, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue is in appeal against the Order-in-Appeal No. 110/PAT/CEx./Appeal/2010, dated 30-8-2010 passed by Commissioner (Appeals), Customs & Central Excise, Patna, whereby the Commissioner (Appeals) set aside the lower Adjudicating Authority's Order and allowed the refund for Rs. 1,08,85,138.28. 3.&....

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....owed the refund of Rs. 1,08,85,138.28, after taking into consideration the variation in the quantity as transit loss. Aggrieved by this Order, the Revenue is in appeal. 4. The contention of the Department is that the refund has been granted under Section 11B on the ground that the goods are finally exported. Although refund includes rebate, yet in case of export, the applicant has to claim....

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....time before the Tribunal. 5. The contention of the respondent is that it is not in dispute that they have exported the goods. However, non-following of the procedure does not disentitle them from the benefit. In support of their contention, they have placed reliance on the judgment of Hon'ble High Court of Madras in the case of Tablets India Ltd. v. Jt. Secy., Ministry of Finance, Deptt. o....

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....8 of the Central Excise Rules. Undisputedly, this is a case of export of goods and therefore, it is covered under rebate of duty in terms of Rule 18 ibid, and not under refund of duty. It is a settled law that a question of law can be taken up at any stage and the maintainability of refund involves question of law. Therefore, the issue raised by the Revenue, is maintainable. Since the maintainabil....