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DELHI HIGH COURT
S.RAVINDRA BHAT, VIBHU BAKHRU
Sandhar Automotives – Appellant
Versus
Joint Secretary, Governement of India – Respondent
JUDGMENT
Vibhu Bakhru, J. (Oral)--The petitioner has filed the present petition under Article 226 of the Constitution of India, inter alia, praying for setting aside of an order dated 31.05.2013 passed by the Joint Secretary to the Government of India under Section 35EE of the Central Excise Act, 1944. The order dated 31.05.2013 is hereinafter referred to as the `impugned order'. By the impugned order, the respondent has upheld the order of Commissioner (Appeals) dated 30.03.2011 and held that the petitioner was not entitled to rebate under Rule 18 of the Central Excise Rules, 2002.
2. The principal controversy in the present matter is whether, in the given circumstances where the petitioner had not deposited the excise duty prior to the export of goods, the petitioner would be entitled to rebate under Rule 18 of the Central Excise Rules, 2002, on the goods exported by it.
3. The brief facts of the case are as follows:
3.1 The petitioner is, inter alia8 engaged in the manufacture of automotive parts. The petitioner claims CENVAT credit for the duty paid on the inputs under the provisions of the CENVAT Credit Rules, 2004. The petitioner cleared certain goods for export in the m
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