Exporters entitled to both input side and output side rebate u/r 18 of Central Excise Rules

Indorama Synthetics (I) Ltd Vs Union of India & Ors. (Bombay High Court) Bombay High Court held that exporters are entitled to both input side and output side rebate under Rule 18 of the Central Excise Rules, 2002 and not just one kind of rebate. Thus, present writ petition allowed. Facts- The Petitioner is engaged in the manufacture of Draw Texturised Yarn (DTY) falling under Chapter Heading 5406 & Polyester Staple Fibre (PSF) falling under Chapter Heading 5506. During the period January 2008 to April 2008, the Petitioner cleared its final products within India on payment of excise du...