TaxTMI 
TaxTMI 
2026 (7) TMI 87
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....o. 1,2: Mr Paresh M Dave (260). For the Respondent(S) No. 2: Mr. Deepak N Khanchandani (7781) For the Respondent(S) No. 1: Mr. Parth H Bhatt (6381). COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since the issue involved in these petitions are one and the same, they are taken up for hearing together and are disposed of by this common judgment. Special Civil Application No. 21068 of 2016 is taken up as a lead matter. 2. At the outset, learned advocate appearing for the petitioners has submitted that the impugned order dated 15.11.2016 passed by the respondent - Assistant Commissioner of Central Excise is required to be quashed and set aside, in view of the subsequent decision rendered by the Divi....
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....earned Single Judge of Madras High Court in the case of Raghav Industries Ltd. (supra) and ultimately, it is recorded that "Thus, the verdict of Hon'ble High Court in case of M/s. Raghav Industries Ltd. is squarely applicable to the present case as the basic issue to be decided is the same." Thereafter, by referring to the principles of judicial discipline as enunciated by the Supreme Court in the case of Union of India v. Kamlakshi Finance Corporation Limited, 1991 (55) E.L.T. 433 (S.C.), the respondent authority has rejected the rebate claim. 5. Subsequently it appears that decision of learned Single Judge in the case of Raghav Industries Ltd. (supra) was before the Division Bench of Madras High Court by filing Writ Appeal No. 429 of 2....
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....r Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product; (ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product is produced: Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or....
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.... By pointing out the above communication, the learned counsel submitted that the appellants have already availed and utilised cenvat credit on capital goods. Further, the learned counsel referred to Rule 2(a) of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, which defines the word 'draw back', as follows: "RULE 2. Definitions.- In these rules, unless the context otherwise requires, [a] "drawback" in relation to any goods manufactured in India and export, means the rebate of duty or tax, as the case may be, chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of such goods; Thus, according to the respondents,....