MANINDRA MOHAN SHRIVASTAVA, J.

1. This appeal is directed against the order dated 10.04.2018 passed by the learned Single Judge in W.P.T. No. 2994/2011 by which the petitioner's petition has been dismissed.

2. Brief resumption of quintessential facts, necessary for deciding the petition are that the petitioner, a registered merchant exporter and engaged in export of R.N. Steel products, submitted an application under Rule 18 of the Central Excise Rules, 2002 (hereinafter referred to as Rules of 2002) read with notification dated 6.9.04 (relevant notification in short) claiming refund/rebate of duty paid on goods exported. The application was rejected by the first respondent which was affirmed by the appellate authority and thereafter, affirmed by the revisional authority also giving rise to this petition. Before the learned Single Judge, writ petitioner sought to assail the order on the ground that the scheme of rebate being a beneficial exemption to promote exports, require liberal interpretation and mere non submission of some of the required documents, in the present case, ARE-1 (application) for removal of cause for export would not Ipsofacto result in rejection of clai