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TMI Blog2012 (10) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ng rebate is payment of duty on materials and their use in the manufacture of exported goods. Since there is no dispute about this fulfilment of fundamental requirement, the rebate claim cannot be denied - input rebate claim is admissible to the applicant and the same may be sanctioned as per the input output norms approved by the department subsequently - revision applications are allowed - - - 910-912/2011-CX - Dated:- 14-7-2011 - Shri D.P. Singh, J. REPRESENTED BY : None, for the Assessee. [Order]. This revision application is filed by M/s. Alcon Biosciences Pvt. Ltd., A-I/2104, IIIrd Phase, GIDC, Vapi against the order-in-appeal No. AKP/22-24/Divn.-Vapi-I/DMN./09-10, dated 15-9-2009 passed by Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate claim was sanctioned to them vide orders-in-original all dated 31-3-2007. The applicants submit that impugned order sanctioning rebate claim was accepted by the Revenue. It is relevant to note that in spite of said order was appealable, the Revenue chose not to file appeal against the said order before the higher authority. 4.2 The applicants submit that aforementioned orders-in-original all dated 31-3-2007 attained finality and it is well accepted principle that whether order is wrong or otherwise, it has to be set aside by process of law. TISCO - 2001 (129) E.L.T. 434 (T) Order - Finality - Precedent - Even wrong order has a finality and unless that finality is disturbed by a process known to law or by a process authorized b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant case records and perused the impugned order-in-original and order-in-appeal. 7. On perusal of records, Government observes that applicant a manufacturer of bulk drugs filed rebate claims for the duty paid on inputs and packing material used in the manufacture of exported goods, under Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The rebate claims were sanctioned by Assistant Commissioner of Central Excise after scrutinizing the same. Subsequently department realized that party had not followed the prescribed procedure and therefore issued show cause notice and confirmed the demands. On appeal, filed by party, Commissioner (Appeals) rejected the same. Now applicant has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment observes that there are catena of judgments that the substantive benefit cannot be denied for procedural infractions/lapses. The core aspect or fundamental requirement for claiming rebate is payment of duty on materials and their use in the manufacture of exported goods. Since there is no dispute about this fulfilment of fundamental requirement, the rebate claim cannot be denied. 10. In view of above circumstances. Government observes that input rebate claim is admissible to the applicant and the same may be sanctioned as per the input output norms approved by the department subsequently. The impugned orders are set aside and revision applications are allowed in terms of above. 11. So ordered. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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