2012 (4) TMI 540

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..... t exported goods during the period July to November 2008. Finding that during the relevant time, the letter of undertaking filed by the appellant was invalid, proceedings were initiated. Thereafter the appellant has paid the duty with interest and filed rebate claim, treating the amount paid by them as duty. The rebate claim was rejected and the matter travelled up to the stage of Govt. of India w .....

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..... in respect of the claim filed by 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, .....

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