2012 (4) TMI 540

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..... them. It was submitted during the hearing that appellant has received the rebate claim in terms of revisionary order passed by the Govt. of India. Therefore, in terms of the order of Govt. of India itself, the question of sanction of refund by the original authority consequent to the order in appeal passed by the Commissioner (Appeals) which is impugned before me, does not arise. Accordingly, the .....

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..... appellant is eligible for the rebate subject to condition that no refund is granted to them. This observation was made because after finding that rebate claim has been rejected and has not been considered favourably on the ground that duty was not payable on exports, appellant had filed refund claim. This refund claim was also rejected by the original adjudicating authority and allowed by the Com .....

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