Rajasthan High Court - Jodhpur

Rswm Ltd vs The Dy. Commissioner, Central ... on 4 February, 2022

Bench: Akil Kureshi, Madan Gopal Vyas

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 977/2020

M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, CGST Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents Connected With D.B. Civil Writ Petition No. 459/2019 Rswm Ltd. Udaipur, Unit- Rishabhdev, District- Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, At Present Working As Chief Operating Officer, Resident Of- Rswm Colony, Rishabhdev, District- Udaipur (Raj.).

----Petitioner Versus

1. Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b,hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, Statue Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala

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Building- B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi- 110 066.

----Respondents D.B. Civil Writ Petition No. 18117/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18118/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer

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Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18119/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18128/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place,

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New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18129/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur. 4 Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18130/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

                                                                 ----Petitioner
                                  Versus





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1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18133/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18218/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

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                                                                 ----Petitioner
                                  Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18220/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18226/2019 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road,

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Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi - 100066.

2. Assistant Commssioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioenr, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals)), Office Of The Central Goods And Service Tax And Central Excise Commissionerate Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18627/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

                                                              ----Respondents





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D.B. Civil Writ Petition No. 18628/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18629/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner

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(Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 18630/2019 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Mhaharaja Shri Umaid Mills Ltd., Pali, Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate, Jodhpur.

----Respondents D.B. Civil Writ Petition No. 2/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Throutgh Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer

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Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur

----Respondents D.B. Civil Writ Petition No. 28/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 29/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place,

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New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 33/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate - Jodhpur.

----Respondents D.B. Civil Writ Petition No. 34/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

                                                                 ----Petitioner
                                  Versus





                                          (12 of 29)               [CW-977/2020]

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 36/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 49/2020 M/s Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata- 700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.

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                                                                 ----Petitioner
                                  Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi - 100066.

2. Assistant Commissioner, Central Good And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner, (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 52/2020 M/s. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata - 700017 India Through Hansmukh Patel S/o Bhimji Bhai Patel R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd. Pali, Rajasthan Aged About 42 Years.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudco Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate - Jodhpur.

----Respondents D.B. Civil Writ Petition No. 89/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road,

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Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 91/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

3. Commissioner, CGST Commissionerate, Jodhpur

4. Commissioner (Appeals, Office of The Commissioner (Appeals), Office of the Central Goods and Service Tax and Central Excise Commissionerate- Jodhpur)

----Respondents D.B. Civil Writ Petition No. 94/2020

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M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 95/2020 M/s Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan, Having Its Registered Office Situated At 706, Krishna 224, Ajc Bose Road, Kolkata-700017 India Through Sh. Hansmukh Patel S/o Shri Bhimji Bhai Patel, Aged About 42 Years, R/o 23A Msum Premises, Maharaja Shri Umaid Mills Ltd.,pali Rajasthan.

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

                                          (16 of 29)               [CW-977/2020]


                                                              ----Respondents
               D.B. Civil Writ Petition No. 96/2020

----Petitioner Versus

1. Union Of India, Ministry Of Finance (Department Of Revenue) Through Its Additional Secretary, 14 Hudcu Vishala Building, B-Wing, 6Th Floor, Bhikaji Cama Place, New Delhi-100066.

2. Assistant Commissioner, Central Goods And Service Tax Division, Jodhpur, 4-Narpat Nivas, Near Air Force Officer Mess, Ratanada, Jodhpur.

3. Commissioner, Cgst Commissionerate, Jodhpur.

4. Commissioner (Appeals, Office Of The Commissioner (Appeals), Office Of The Central Goods And Service Tax And Central Excise Commissionerate- Jodhpur.

----Respondents D.B. Civil Writ Petition No. 1025/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

                                          (17 of 29)               [CW-977/2020]


                                                              ----Respondents

D.B. Civil Writ Petition No. 1028/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax Division, Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents D.B. Civil Writ Petition No. 1149/2022 Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1180/2022

(18 of 29) [CW-977/2020]

Rswm Ltd., Unit Rishabhdev, District Udaipur (Raj.) Through K.b. Khatod S/o Late Shri B.l. Khatod, Aged About 54 Years, At Present Working As Chief Operating Officer, Resident Of Rswm Colony, Rishabhdev, District Udaipur (Raj.).

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1182/2022

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1183/2022

(19 of 29) [CW-977/2020]

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1081/2022

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1083/2022

(20 of 29) [CW-977/2020]

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1121/2022

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1123/2022

(21 of 29) [CW-977/2020]

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

----Respondents

D.B. Civil Writ Petition No. 1152/2022

----Petitioner Versus

1. The Dy. Commissioner, Central Excise And Service Tax, Division Udaipur, 142/b, Hiran Magri, Sector No. 11, Udaipur (Raj.).

2. The Commissioner Of Central Excise (Appeals-Ii), Ncr Building, State Circle, C Scheme, Jaipur (Raj.).

3. The Additional Secretary, Govt. Of India, Ministry Of Finance, Department Of Revenue, 14 Hudco Vishala Building-B Wing, 6Th Floor, Bhikaji Cama Place, New Delhi 110066.

                                                            ----Respondents





                                            (22 of 29)           [CW-977/2020]




For Petitioner(s)        :     Mr.   Vikas Balia, Sr. Adv. with
through V.C.                   Mr.   Priyansh Arora.
                               Mr.   Sanjeev Johari, Sr. Adv. with
                               Mr.   Shubhankar Johari
For Respondent(s)        :     Mr. Mukesh Rajpurohit, ASG
through V.C.                   Mr. Ankur Mathur

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Judgment

04/02/2022

By the Court: (Per Akil Kureshi, CJ):

These petitions arise out of a similar background. They have

been heard together and would be disposed of by this common

judgment.

2. Material facts being similar, we may notice them as arising in

D.B. Civil Writ Petition No. 18117/2019. The petitioner is a limited

company and is engaged in the business of manufacture and

export of Yarn. The petitioner had exported such product during

the year 2013-14 and claimed duty drawback at a higher rate as

per the Customs department's notifications. The petitioner also

made a separate rebate claim before the Excise Department. The

Assistant Commissioner of Excise issued a show cause notice

dated 12.02.2014 calling upon the petitioner to explain why such

rebate claim should not be rejected. His main ground for

proposing rejection of the petitioner's rebate claim was that the

petitioner had availed higher rate of drawback for the export which

is available only when Cenvat facility has not been availed. In the

present case, according to the Assistant Commissioner, the

assessee had failed to establish that it satisfied the condition

(23 of 29) [CW-977/2020]

No.15 of the notification No.92/2012 dated 04.10.2012. He

therefore proposed to deny the benefit of rebate of duty as

claimed by the petitioner.

3. The petitioner filed a detailed reply to the said show cause

notice under communication dated 21.02.2014 and principally

contended that the petitioner had availed the benefit of credit of

duty only on capital goods and not taken any credit on any of the

inputs or input services used for manufacture of the export goods.

According to the petitioner, this methodology was in conformity

with the said notification dated 04.10.2012 and thus the show

cause notice should be dropped.

4. Not accepting the stand of the petitioner, the Assistant

Commissioner passed the order dated 05.03.2014 and rejected

the rebate claim of the petitioner. He was of the opinion that the

petitioner had availed the drawback at higher rate by declaring

that the petitioner was not availing benefit under the Cenvat credit

rules, which was not a correct statement.

5. The petitioner preferred an appeal against the said order.

The appellate authority dismissed the appeal by order dated

18.09.2017. It was of the opinion that the drawback is a rebate of

duty or tax chargeable on imported materials or excisable

materials used as input in manufacture of export goods. Since the

petitioner had already availed the drawback, the claim of the

petitioner for rebate was not sustainable. Granting any such

rebate claim would amount to double benefit.

6. The petitioner thereupon filed a revision petition before the

Government of India. The revision petition was dismissed by an

order dated 09.10.2019. The revisional authority referred to and

(24 of 29) [CW-977/2020]

relied upon the decision of the learned Single Judge of the Madras

High Court in the case of M/s. Raghav Industries Ltd. Vs.

Union of India and others, 2016 (334) E.L.T. 584 (Mad.)

confirming the views of the excise authorities. The petitioner has

thereupon filed this petition challenging the said orders.

7. In this group of petitions, the arguments have been

advanced by Senior Advocates Mr. Vikas Balia and Mr. Sanjeev

Johari. Their contentions were that the duty drawback and rebate

claims are separate and independent benefits recognised under

different statutes. The petitioner had utilized the Cenvat credit of

the duty paid on capital goods for discharging its excise liabilities

on purchase of raw materials which were used for manufacturing

the export products. This does not amount to breach of any of the

conditions for claiming the rebate and in particular condition No.15

of the notification dated 04.10.2012. They submitted that the

decision of Madras High Court in the case of M/s. Raghav

Industries (supra) does not laid down correct law. Heavy reliance

was placed on the decision of the Supreme Court in the case of

M/s Spentex Industries Ltd. vs. Commissioner of Central

Excise and others, (2016) 1 SCC 780, in which it was held that

an exporter is entitled to claim rebate of excise duty paid not only

on the inputs used for manufacture of export goods but on the

final product also. The decision of Bombay High Court taking a

contrary view was reversed.

8. On the other hand, the stand of the department is that the

petitioner having claimed the drawback on the export goods at

higher rate, was not entitled to thereafter claim rebate on the duty

paid. Learned counsel submitted that the petitioner is claiming

(25 of 29) [CW-977/2020]

double benefits. By virtue of claiming duty drawback, the duty

paid by the petitioner earlier was neutralized. Thus, the petitioner

had not borne any duty on the export goods. The question of

granting rebate under such circumstances therefore would not

arise.

9. Section 75 of the Customs Act, 1962 pertains to drawback.

The Government of India has issued a notification dated

04.10.2012 which prescribes the rate of drawback as specified in

the Schedule. Clause (6) of notes and conditions contained in the

said notification reads as under:-

"The figures shown under the drawback rate and drawback cap appearing below the column "Drawback when Cenvat facility has not been availed" refer to the total drawback (customs, central excise and service tax component put together) allowable and those appearing under the column "Drawback when Cenvat facility has been availed" refer to the drawback allowable under the customs component. The difference between the two columns refers to the central excise and service tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only customs component and is available irrespective of whether the exporter has availed of Cenvat or not."

10. As per clause 15 of this notification the expression "when

Cenvat facility has not been availed" has been explained as to

mean that the exporter shall satisfy the condition namely no

Cenvat facility has been availed for any of the inputs or input

services used in the manufacture of the export products. It is

undisputed that in the present case, the petitioner had made such

a declaration and availed the drawback at a higher rate. In other

words, the petitioner reclaimed the excise duty paid through the

drawback claim.

(26 of 29) [CW-977/2020]

11. We may now turn to the provisions for rebate of excise duty.

Rule 18 of the Central Excise Rules, 2002 pertains to the rebate of

duty. Rule 19 pertains to export without payment of duty. These

rules read as under:-

"Rule 18. Rebate of duty.- Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.

[Explanation.- For the purposes of this rule, "export", with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft] Rule 19. Export without payment of duty.- (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the [Principal Commissioner or Commissioner, as the case may be].

(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the [Principal Commissioner or Commissioner, as the case may be].

(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board."

12. As per these rules thus, an exporter has an option either to

claim duty free exports under Rule 19 or first pay the duty and

thereafter claim rebate thereof as is provided in Rule 18.

Apparently, the petitioner had claimed the rebate meaning

thereby, the petitioner had paid the duty on the goods at the time

of export. Perusal of Rule 18 would show that such rebate would

be granted by the Central Government by issuing notification on

(27 of 29) [CW-977/2020]

the duty paid on excisable goods or duty paid on materials used in

manufacture or processing of such goods and the rebate shall be

subject to such conditions or limitations and fulfillment of such

procedure as may be specified in the notification. As per this rule

thus, upon export, an exporter is entitled to claim rebate on the

duty paid on export goods as well as on materials used in

manufacture or processing of such goods. This would of-course be

subject to fulfillment of the conditions as may be prescribed. The

crux of the issue in the present case is that Rule 18 recognizes the

grant of rebate of duty paid on the goods. If no duty is paid, the

claim would not fall in Rule 18 at all. When the petitioner, through

its drawback claims, claimed the refund of excise duty which was

granted also, Rule 18 would have no applicability. We are in

agreement with the view of the authority and the decision of the

learned Single Judge of Madras High Court that granting any such

claim would amount to double benefit. The decision of Supreme

Court in the case of M/s Spentex Industries Ltd. (supra) would not

change this position. It was the case in which the exporter had

claimed rebate of excise duty paid by it on inputs and on the final

product which was exported. The department was of the opinion

that such rebate claim at both stages was not available. The

Supreme Court referring to the scheme of granting rebate under

Rule 18 and facilities for export of goods without payment of duty

under Rules 19 of the Central Excise Rules, 2002 held that the

rebate of duty paid by them on inputs as well as final product was

available. Referring to Rule 19, it was observed that not granting

rebate under Rule 18 would amount to discriminatory and

(28 of 29) [CW-977/2020]

anomalous situation. Following observations were made by the

Supreme Court:-

"(ii) Scheme of the Rules : A cumulative reading of the scheme enshrined in Rules 18 and 19 of the Rules, 2002 has already been pointed out above. These Rules provide two alternatives to the exporter enabling him to get the benefit of exemption from paying the excise duty. Under Rule 19, exporter is not required to pay any excise duty at all. At the time of removal of these goods from the factory gate of the producer or the manufacturer or the warehouse or any other premises, he is supposed to comply with the conditions, safeguards and procedure, as may be notified by the Board. Such a procedure provides for execution of a bond which, inter alia, lays down the condition that the goods which are cleared are actually meant for export and he is to furnish the proof that those goods are actually exported. What is important is that when the exporter opts for this method, with the approval of the Commissioner, he is not required to pay duty either on the final product, i.e., on excisable goods or on the material used in the manufacture of those goods. The intention is loud and clear, namely, the goods which are meant for exports are free from any excise duty. It extends not only to the material which is used in the manufacture of goods but also on the goods that are produced and ultimately exported. Once we keep in mind this scheme, it cannot be the intention of the Legislature to provide rebate only on one item in case a particular exporter/manufacturer opts for other alternative under Rule 18, namely, paying the duty in the first instance and then claiming the rebate. Giving such restrictive meaning to Rule 18 would not only be anomalous but would lead to absurdity as well. In fact, it would defeat the very purpose of grant of remission from payment of excise duty in respect of the goods which are exported out of India. It may also lead to invidious discrimination and arbitrary results. Let us visualize another situation. A particular exporter may opt for scheme under Rule 18, i.e., for claim of rebate insofar as, say, excise duty on material used in manufacture of goods is concerned. He would pay that duty and claim rebate. When it comes to payment of duty of export of excisable goods, he exercises the option under Rule 19 and executes a bond which enables him not to pay any duty on excisable goods. In this scenario, the exporter will still be able to get the benefit of not paying any excise duty on both final product as well as intermediate product."

(emphasis supplied by us)

(29 of 29) [CW-977/2020]

13. This judgment thus rests on totally different facts. In fact a

reversed anomaly would arise if the claim of the petitioner is

accepted. If an exporter exercises option under Rule 19, he could

export the goods without payment of duty. He would thereupon

not be entitled to claim duty drawback on such component. On the

other hand an exporter, who opts for the rebate of duty under

Rule 18 is allowed the rebate after claiming drawback as well,

there would be double benefit and a clear case of anomaly. In this

context, the question as to from which source of Cenvat credit the

duty was paid, becomes redundant.

14. Before closing we may clarify that the line of reasoning that

we have adopted has come out clearly in the appellate and

revisional orders. The Assistant Commissioner has proceeded on

the basis that the petitioner, for the purpose of claiming drawback,

had made a false declaration. If these observations are allowed to

stand, as correctly pointed out by the learned counsel for the

petitioner the drawback claims which are closed, would be under

jeopardy. It is clarified that the department as well as this Court

have proceeded on the basis that the petitioner having claimed

and received the drawback of excise duty, could not thereafter

claim rebate of the same component of duty.