Sanjeev Sachdeva, J.

1. The petitioner has filed the present writ petition seeking quashing of the order dated 04.11.1997, passed by the Joint Secretary to Government of India, whereby the revision application filed by the petitioners under Section 35EE of the Central Excise Salt Act, 1944, (“Act”, in short) against the order passed by the Commissioner (Appeals), Mumbai was rejected.

2. The petitioner is aggrieved by the rejection of the rebate claim of Rs.2,18,694,64/- made under Rule 191A of the Central Excise Rules, 1944 by the petitioner. The petitioner had raised the claim pursuant to export of “Cotton Quilt Covers” and the Central excise duty paid on the cotton fabrics used in the manufacture of such quilt covers.

3. The petitioner is a company engaged in the manufacture of yarn, fabric, etc. The petitioner manufactures fabrics and pays duty thereon and clears the same to approved job workers for the purpose of manufacturing cotton quilt covers.

4. During the period May 1994 to September 1994, the petitioner exported the quilt covers manufactured by the job workers and applied for refund of the excise amount paid on the inputs (i.e. cotton fabric used in the manufacture