By the Court:-

M/s Gravita India Ltd., petitioner herein, is a Company incorporated under the Companies Act, 1956. This company is engaged in manufacturing of lead and lead alloys falling under Chapter Heading 78.11, 78.04, 28.04 and 78.01 of the Schedule to the Central Excise Tariff Act, 1985 (for short, 'the Act of 1985').

Petitioner is also exporting goods manufactured by them and such goods are cleared from the factory of the petitioner on payment of duty for export under rebate claim under Rule 18 of the Central Excise Rules, 2002 (for short, 'the Rules of 2002'). Petitioner removed the goods manufactured by them, which were cleared from the factory of petitioner on payment of duty of Rs.4,75,039/- under the cover of Invoice No.17 dated 10.07.2008 and the said goods were exported vide Shipping Bill No.6474467 dated 09.07.2008. Goods were allowed for export on 14.07.2008. Relevant documents were received in the first week of September, 2009, from Custom Authorities. After export of the said good and on receipt of the documents from custom authorities, the petitioner under Rule 18 of the Rules of 2002 read with Notification No.19/2004 C.E. (NT) dated 06.9.2004, as amend