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TMI Blog2009 (10) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate has been sanctioned, the assessment cannot be called on for the correctness. Held that- not find any reason for interference with the impugned order. Thus, the impugned order is correct and does not suffer from any infirmity. Appeal filed by the Revenue is rejected. - E/876/2007 - 1292/2009 - Dated:- 9-10-2009 - Shri M.V. Ravindran, Member (J) Shri M. Ravi Rajendran, SDR, for the Appellant. Shri K. Venkatesan, Authorised Representative, for the Respondent. [Order] - This appeal is filed by the Revenue against O-I-A No. 200 to 210/2007, dated 24-9-2007. 2. Heard both sides and perused the records. The issue involved in this appeal is regarding the reduction of the amount of rebate paid to the respondent by the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular dated 3-2-2000.I find that the learned Commissioner (Appeals) while allowing the appeal filed by the respondent before him has given the following finding. "I have carefully gone through the records of the case and submissions made. I find that the appellant have paid duty on goods exported on CIF value and are now claiming rebate on full duty paid whereas the department contends that Section 4 value should be FOB and not CIF. I find that there is no dispute about the value to be adopted and that it should be Section 4 of Central Excise Act, 1944 value only. I find that as per Board's circular no. 209/21 /85-CX. 6 dated 10-4-86 value for export under claim for re bate, would be based on FOB value. However Board in its circular n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de all the 11 order-in-originals, passed by the Assistant Commissioner of Central Excise El Division and allow the rebate in cash on the full duty paid by the appellant in terms of the above findings. All the 11 appeals filed by the appellants are disposed of accordingly." It can be seen from the above reproduced finding that the issue has been dealt with in detail by the learned Commissioner (Appeals). If an assessee discharges the duty liability on the value which is higher than the value and if the said assessment is not challenged by the revenue on the duty paying documents subsequently in an appeal whereby rebate has been sanctioned, the assessment cannot be called on for the correctness. 6 . It is also seen that Board in its circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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