TaxTMI 
TaxTMI 
2021 (8) TMI 436
X X X X Extracts X X X X
X X X X Extracts X X X X
....tioner is the manufacturer of cotton yarn and exporting the same on payment of duty through capital goods cenvat credit. No credit is availed on the inputs and input services. Subsequently, the duty paid through capital goods, credit was claimed as cash rebate in terms of Rule 18 of Central Excise Rules, 2002 read with Notification 19/2004-CE(NT) dated 06.09.2004. 3.The learned counsel for the petitioner mainly contended that the first respondent has formed an opinion referring the Board's Circular No.42/2011 -Cus dated 22.09.2011 and made the following observations: "The Board's Circular No.42/2011-Cus dated 22.09.2011 (Para 8) and circular No.1047/35/2016-CX dated 16.09.2016 (para 5) clarifies about the admissibility of reba....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... duty drawback of Customs, Central Excise and Service Tax on 10 the exported goods, they are not entitled for the rebate under Rule 18 of the Central Excise Rules, 2002 by way of cash payment as it would result in double benefit. As per the proviso to Rule 3 of Customs, Central Excise Duties and Service Tax Drawback Rules 1995, a drawback may be allowed on the export of goods at such amount, or at such rates, as may be determined by the Central Government provided that where any goods are produced or manufactured from imported materials or excisable materials or by using any taxable services as input services, on some of which only the duty or tax chargeable thereon has been paid and not on the rest, or only a part of the duty or t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the learned Single Bench was taken by way of an appeal before the Hon'ble Division Bench and the writ appeal is pending. 7.This Court is of the considered opinion that the pendency of an appeal before the Hon'ble Division of the High Court of Madras is not a bar for the appellant to prefer an appeal under the statute by following the procedures contemplated. If at all the benefit is conferred by the Hon'ble Division Bench or the matter is further taken before the Hon'ble Supreme Court, all such things cannot be a ground to keep the writ petition pending for an indefinite period. As of now, the claim set out by the petitioner was rejected by the High Court of Madras in W.P.No.1226 of 2016 despite the fact that the first....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bject of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorities with reference to the documents and evidences are of paramount importance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. 10.The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine....