2025-VIL-1255-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Entitlement to export rebate on excisable goods - Rejection of claims for export rebate on excisable goods fully exempted from payment of duty - Petitioners had availed the benefit of a concessional rate of duty under Notification No.59/2008-CE and later claimed rebate on the duty paid - Whether the petitioners were entitled to the export rebate despite having paid duty on the final products that were fully exempted under Notification No.29/2004-CE as amended by Notification No.59/2008-CE – HELD - The issue is no longer res integra and was squarely covered by the judgment in Arvind Limited v. Union of India, which was affirmed by the Supreme Court - The petitioners could not be denied the claim of rebate on the ground that the payment of duty was at the will of the assessee, as the final products manufactured by the petitioners were exempted from payment of duty. The fact that the petitioners availed the benefit of the concessional rate of duty under Notification No.59/2008-CE and thereafter filed the rebate claims did not disentitle them from the export rebate - The treatment of the issue by the authorities is more technical rather than based on substance, and there is no valid rationale to deny the rebate claims. Accordingly, the respondents are directed to grant the petitioners the rebate as claimed – The petition is disposed of - Whether the petitioner is entitled to interest on the delayed payment of the rebate amount – HELD - The liability of the revenue to pay interest under Section 11BB of the Central Excise Act, 1944 commences from the date of expiry of three months from the date of receipt of the refund application under Section 11B(1) of the Act, and not from the date of the order of refund. The respondent-authorities are to pay the interest to the petitioners in accordance with the law laid down in the Kamakshi Tradexim judgment. However, the petitioners shall not claim any interest on the amount deposited in the CENVAT credit account.
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