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TMI Blog2014 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the learned advocates for the respective parties. 2. Feeling aggrieved and dissatisfied with the impugned order passed by the respondent no.2- Union of India- Revisional Authority in dismissing the revision application preferred by the petitioners- assessee and confirming the Order in Original passed by the Assistant Commissioner, Central Excise, Division IV, Ahmedabad-II rejecting the refund claim of Rs. 4,30,762/- filed by the petitioners, which was further confirmed by the learned Commissioner (Appeals), petitioners have preferred present Special Civil Application. 3. Shri Trivedi, learned advocate for the petitioners has vehemently submitted that as such the order passed by all the authorities below rejecting the refund claim f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to quash and set aside the impugned orders and either remand the matter to the First Authority to consider the show cause notice afresh in accordance with law and on merits and without in any way being influenced by the earlier Order in Original passed by the Commissioner (Appeals) and the Revisional Authority and after giving an opportunity to the petitioners or to consider same before this Court. 4. Ms. Nanavati, learned advocate for the respondents has tried to oppose the present Special Civil Application. It is submitted that as such the final product was not excisable under the Central Excise Act and it was subject to excise duty by the State Government and therefore, the petitioners would not be eligible for the refund/rebate claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under its ambit. 8(i) Whereas, the said assessee have filed the said refund claim as per the provisions of Section 11B 2(a) of the Central Excise Act, 1944 which is re-produced as under: (2) If on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund. Provided that the amount of duty of excise and interest, if any, paid on such duty as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders, it appears that so far as rebate/refund claim of the petitioners on the inputs/used excisable goods used in manufacturing of the final product is denied also on the ground that petitioners have not followed the procedure while claiming rebate/refund under Rule 8, which is required to be followed under Notification No. 21/2004-CE(NT) dated 6.9.2004. However, on that ground, show cause notice was not issued and the rebate claim was not sought to be denied. Under the circumstances, to the aforesaid extent, the impugned orders are beyond the show cause notice. Under the circumstances, we are of the opinion that impugned orders deserve to be quashed and set aside and the matter is required to be remanded to the First Authority to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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