2019 (3) TMI 175 - AT - Central Excise

Rebate of duty - appropriation of the amount - appeal rejected on the ground that the said demand was confirmed against the appellant and recovery was due - Held that - As on date there is no confirm demand against the appellants. Therefore, there is no justification in appropriation of the amounts - appeal allowed - decided in favor of appellant.

Summary

Issues:
- Appeal against Order-in-Appeal No. NOI/EXCUS/000/APPPL165-168/2014 dated 30/09/2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida.

Analysis:
The judgment by Mr. Anil G. Shakkarwar of the Appellate Tribunal CESTAT ALLAHABAD pertains to four appeals arising from a common impugned order. The appellant had claimed rebates amounting to specific sums, which were granted by the Original Authority and then appropriated against a confirmed demand of ?3,91,19,765. The Commissioner (Appeals) rejected the appeal based on the confirmed demand. However, the appellant's counsel presented a Final Order dated 16.01.2018, which addressed the same demand and resulted in the matter being remanded for fresh consideration. As of the current date, there is no confirmed demand against the appellants. Therefore, the appropriation of the rebate amounts was deemed unjustified. Consequently, the impugned order was set aside, and all four appeals were allowed by the Tribunal.

This judgment highlights the importance of considering the current status of demands and the relevance of subsequent orders in determining the validity of appropriation decisions. It underscores the need for a thorough review of facts and legal precedents to ensure fair outcomes in matters of rebate claims and confirmed demands. The Tribunal's decision showcases the significance of presenting relevant evidence and legal arguments to support appeals effectively, leading to a just resolution in favor of the appellants in this case.