2012 (12) TMI 1121

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....stated, facts are that the petitioner had exported two consignments of bedsheets to different destinations on 2-11-2001 and 13-11-2001 respectively. It is the case of the petitioner that appropriate amount of excise duty was paid by the processors on the said goods. The petitioner filed a consolidated rebate claim for the goods so exported on 2-11-2001 and 13-11-2001 on 9-2-2004. The Assistant Commissioner of Central Excise, issued a show cause notice on 13-4-2004 why such rebate claim should not be rejected as time-barred having been made later than one year from the date of export of the goods. It was also indicated that the required documents were not submitted for the refund claim. 3. On 23-4-2004, the petitioner submitted the r....

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....v. Union of India, 2002 (49) RLT 642 (Guj.) = 2005 (185) E.L.T. 19 (Guj.). 4. Under identical circumstances, we had an occasion to deal with a similar petition in Special Civil Application No. 11990 of 2004. Such petition was dismissed making following observations : "(6) It is not in dispute that three refund claims with which we are concerned, were filed beyond the period prescribed under Section 11B of the Act. That being the position, in our opinion, the Departmental Authorities committed no error in rejecting such refund claims. Merely, because the incident of duty was not passed on to the consumer, cannot be the sole ground on which Refund Applications must be allowed. Against the order of the Adjudicating Authority, g....

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....ed by the provisions of the said enactments, they will certainly have due regard to the legislative intent evidenced by the provisions of the said Acts and would exercise their jurisdiction consistent with the provisions of the Act. The writ petition will be considered and disposed of in the light of and in accordance with the provisions of Section 11B. This is for the reason that the power under Article 226 has to be exercised to effectuate the rule of law and not for abrogating it. The said enactments including Section 11B of the Central Excises and Salt Act and Section 27 of the Customs Act do constitute "law" within the meaning of Article 265 of the Constitution of India and hence, any tax collected, retained or not refunded in accor....