TaxTMI 
TaxTMI 
2025 (11) TMI 303
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....r the respondent. 2. Rule returnable forthwith. Learned advocate Mr. C.B. Gupta waives service of notice of rule for and on behalf of the respondent. 3. Having regard to the controversy arising in this petition which is in a narrow compass, with the consent of the learned advocates for the parties, the same is taken up for hearing. 4. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 31.3.2023 as well as order dated 5.4.2023 passed by the Principal Commissioner & Ex-Officio Additional Secretary to the Government of India, inter alia, rejecting the refund claim of Rs. 47,58,834/- under the provisions of Central Excise Act, 1944 (hereinaf....
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....g the petitioner to show cause as to why the rebate / refund claim made by the petitioner should not be rejected on the allegation that proper documents were not submitted in view of refund claim filed under Rule 18 of the Rules. In response to the show-cause notice, the petitioner gave its written submissions on 13.4.2007. By way of order dated 29.5.2008, the adjudicating authority rejected the petitioner's Rebate/ Refund claim of Rs. 58,52,429/-. 6. Being aggrieved by the Order-in-Original passed by the adjudicating authority on 29.5.2008, the petitioner preferred an appeal before the Commissioner (Appeals). By way of order dated 31.3.2011, the appellate authority allowed the refund claim to the extent of Rs. 47,58,834/- and disallowed....
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....g vessel or aircraft have been defined in Section 2(38) and 2(21) of the Customs Act, 1962, respectively as under: "Section 2(21) "foreign-going vessel or aircraft" means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes- (i) any naval vessel of a foreign Government taking part in any naval exercises: (ii) any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever;" Section 2(38) "stor....
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....ducts falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 exported as stores for consumption on board an aircraft on foreign run. 7.6 Learned advocate Mr. Sheth further submitted that Notification No. 46/94-CE(NT) dated 22.09.1994 was superseded by Notification No. 40/2001-CE(NT) dt.26.6.2001 which was again superseded by Notification No. 19/2004-CE(NT) dated 6.9.2004. The said Notifications allowed rebate inter-alia on fuel supplied to aircraft on foreign run. The specific clause in the said Notification No. 40/2001-CE(NT) dt. 26.6.2001 and Notification No. 19/2004-CE(NT) dt.6.9.2004 pertaining to the procedure for rebate for such quantity of the products remaining on boarding the aircraft after completion of....
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....se files, oral & written submissions and perused the impugned Order-in-Original, Order-in-Appeal and the Revision Application. 6. Government observes that the main issue in the instant case is whether the rebate is admissible on the portion of the ATF(fuel) consumed in domestic run of the International flights. 7. Applicant argued that admissibility of the rebate by the Appellate Authority on that portion of fuel which is consumed in domestic run of the International flights, by relying upon the Circular No. 13/2002-Cus dated 25.06.2002, is not proper. They further argued that the effect of the Circular No. 13/2002-Cus dated 25.06.2002 has been modified with the issue of Notification No. 19/2004-CE(NT) dated 06.09.2004, wh....