- (1.) This specially assigned writ petition has been heard on several occasions.
(2.) Petitioners supplied aviation fuel (ATF) to aircrafts operating international flights out of Gaya Airport. The supplies therefore were exports. Petitioners had claimed rebate available on such exports. Two points for consideration arise on rejection of the claims. One is limitation provided in section 11B of Central Excise Act, 1944, limiting the period to claim rebate as one year from relevant date. Mr. Mukherjee, learned advocate appears on behalf of petitioners and submits, initial application was made within time but a fresh application had to be made thereafter. The second point in issue is omission of petitioners to submit original documents amounting to an irregularity of procedure provided in Central Excise Rules, 2002.
(3.) Petitioners have challenged revision order dated 6th July, 2012 passed by Joint Secretary to the Government of India, setting aside order in appeal, to restore order in original. On limitation Mr. Mukherjee, learned advocate appearing on behalf of petitioners, relies on Commissioner of Central Excise vs. AIA Engineering Limited dealt with by a Division Bench of High Court of Gujarat reported in 2011(21) STR 367 (Guj), paragraphs 7, 8. Mr. Ganguly, learned advocate appears on behalf of revenue and submits, appellate order is perverse and was rightly set aside.;