M.S.SHAH, J. - (1.) What is challenged in this petition under Article 226 of the Constitution is the order No. 84-115/2002 dated 30.5.2002 passed by the Government of India in the Ministry of Finance, Department of Revenue, rejecting the petitioners' revision application for grant of interest on the rebate claims under Section 11BB of the Excise Act, 1944 ('the Act' for short).
(2.) The petitioners exported goods and filed applications for rebate of claim between 14.6.2000 to 21.7.2000 for a total amount of Rs. 11,12,368/-. By orders passed between 30.8.2000 to 11.10.2000 by the Deputy Commissioner of Central Excise, Rural II Division, Kalol, allowed the rebate claim by way of credit in RG 23A register.
(3.) Aggrieved by the said orders in so far as the rebate claims were allowed by way of rebate claim credited in the register and not in cash, the petitioners preferred appeal before the Commissioner (Appeals). By order dated 14.12.2001, the Commissioner (Appeals) allowed the claims for rebate in cash and accordingly the petitioners were given the cheque dated 12.2.2002 for Rs. 10,48,189/- towards rebate of claim.;