R.BANUMATHI, J.

1. This Writ Appeal arises out of the Order of the learned single Judge dated 3.1.2001 passed in W.P.No.11228 of 1992 allowing the Writ Petition and quashing the order of Maritime Collector and thereby holding that the Respondent is entitled to rebate of Central Excise duty, being the duty paid on the yarn used for making thread.

2. Brief facts are that the Respondent has filed four rebate claims for a sum of Rs.2,03,586.24, Rs.70,647.56, Rs.2,03,586.24 and Rs.2,13,765.55, being the duty paid on the yarn content of thread, exported under AR4A Nos.52/88-89 dated 26.09.1988, 44/88-89 dated 26.8.1988, 58/88-89 dated 09.11.1988 and 72/88-89 dated 08.03.1989 respectively. It was observed that the Respondent received single S.S.Polyester Yarn of 60/1 from M/s.Centenary Mill of Madurai for making S.S.Polyester thread of 60/2. The Polyester thread is exempted from duty vide notification No.53/87 dated 01.03.1987 and these goods alone are exported. After issuing show cause notice dated 6.9.1989 and after personal hearing, the 1st Appellant – Maritime Collector by order in C.No.V/55/18/1/89 dated 28.12.1989 rejected claim of Respondent for rebate of Central Excis