Shyamal Kumar Sen, J. - (1.) The facts leading to this writ petition inter alia are that the petitioner at the material time exported 18 consignments of tea falling under Tariff Item No. 3(1) of the First Schedule to the Central Excises and Salt Act, 1944 after due payment of Central Excise duty. The petitioner claimed that out of the said 18 consignments the petitioner is entitled to claim rebate in respect of 10 consignments for Rs. 2,19,205.42p. in terms of the notification dated 17th October, 1981. The particulars of the said 10 consignments have been set out in paragraph 5 of the petition,
(2.) Rule 12 of the Central Excise Rules, 1944 provides, inter alia, that the Central Government may from time to time, by notification in the official gazette grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of transport and other allied matters as may be specified therein.
(3.) Under the aforesaid Rule 12 Notification No. 171/81-C.E., dated 17-10-1981 was issued by the Central Government granting rebate, of duty of excise paid on unblended tea falling under Tariff Item 3 of the First Schedule to the Central Excises and Salt Act, 1944. The tea in the aforesaid consignments of the petitioner company fall under Tariff Item No. 3 and are entitled under the said notification to the rebate of the duty of excise paid. The said notification granted rebate of Central Excise duty in respect of unblended tea provided certain conditions laid down in the proviso to the said notification were fulfilled. There is no dispute that the goods under the aforesaid 10 consignments fulfilled all the conditions laid down in the said proviso and that the petitioner is entitled to the grant of rebate.;