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TMI Blog2014 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... limit granted by RBI. Under such circumstances, Government holds that the appellate authority is correct that mere cancellation request of the respondent cannot be treated as closure of rebate claim, provided the BRCs are submitted within the extended time limit by the RBI. Otherwise, if no such extension is granted, then rebate claims would be treated as time barred as contested by the revenue. Under such circumstances, in the interest of justice, Government is of the opinion that cases may be remanded back to decide the same afresh. The respondents are required to submit formal extension of time limit by the RBI within 90 days of receipt of this order. - Matter remanded back - Decided partly in favour of Revenue. - F. No. 198/10-14/14-RA - 345-354/14-cx - Dated:- 31-10-2014 - Smt. Archana Pandey Tiwari, Joint Secretary Order These Revision Applications have been filed by the Commissioner of central Excise, Ghaziabad against orders-in- Appeal No. as detailed in table below:- Table (1) S. No R.A.No Orders-in-Appeals No. Respondent's Name 1. 198/48-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion applications under Section 35 EE of the Central Excise Act, 1944 as following Common grounds:- 4.1 The party vide their letter dated 15.04.2009 informed the jurisdictional Assistant Commissioner, with whom they had filed the rebate claims in question, as under:- On the subject matter it is submitted that we are not in a position to produce the relevant BRC and therefore it is referred that our aforesaid rebate claim may be treated as cancelled, as the matter became old for more than one year and the reasons for non-submission of BRC are beyond our control. Thus, when the party itself intimated the jurisdictional Assistant Commissioner that their said rebate claim be treated as cancelled, the said rebate claim of the party ceased to exist and were no more live or pending for decision with the Department. Accordingly, since no further correspondence was required to be made when the party informed the Department that their rebate claims be treated as cancelled. The words rebate claim be treated as cancelled communicated by the party, had the effect that the rebate claims filed by them stood withdrawn. Thus, the said act of the party amounted to complete withd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of filing of fresh claim, the position would have been different. Interestingly, none of the grounds of this appeal touches this aspect. The decision of the lower appellate authority is sustainable on this score also. 4.5 The-above judgment on 'Limitation of time period (time barred) was upheld by the Hon'ble Karnataka High Court in its judgment reported in 2012 (276) E.L.T. 304. The said judgment of the Hon'ble Tribunal, which was also affirmed by the Hon'ble Karnataka High Court, squarely applies to the facts of the instant case. The Hon'ble High Court of Karnataka held that Refund - Limitation -. Defect in claim - When claim was made and subsequent claim is only in the nature of an amendment to chargeable claim the question of limitation could have been held to be in favour of assesse. But once the defects are pointed out and instead of complying with the same by producing the documents to substantiate the claim, the claimant withdrew the earlier claim, then the claim for refund ceases to exist- when a fresh claim is made on 07.03.2002 the limitation is to be computed from that day- section 11 B of Central Excise Act, 1944 4.6 The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers-in-Appeal No. as mentioned at sr. no. (2) of table(1). Now, the applicant filed these Revision Applications on grounds mentioned in para above. 8. Government finds that Commissioner(A) in impugned Orders-in-Appeal has discussed the issue in details. In relevant paras, Commissioner (A) has observed as under:- 8.1 I observe that the same matter had come up before this appellate authority wherein the present respondent was the appellant. (Appeals NO 222-226 CE/APP/GZB/2012 dated 26.11. 2012). The issue involved in those appeals as same i. e. whether the rebate claims were hit by limitation or otherwise The then rebate sanctioning authority had held the rebate claims to be time barred. Aggrieved with the rejection of claims, the respondent had filed appeals with this appellate authority and the appeals were allowed with consequential benefits vide Orders-in Appeal No. 05-09-CE/GZB/13 dated 29 01.2013 holding that the rebate sanctioning authority is also directed to consider the rebate claims on merit in terms of Notification No. 19/2004-CE(NT) dated 06.09.04 as amended read with the provisions given under Chapter 8 of Excise Manual(CBEC-Supplementary instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is in force till date. In this regard, reliance is placed on the judgment of the Hon ble High Court of Madras in the Grasim Industries vs CCE Madras case {1996 (82) EL T 457 Mad), wherein the High Court relying on the Hon ble Supreme Court's judgment in the case -UOI vs Kamalakshi Finance Corpp Ltd {1991 (55) EL T 433(SC)) held that Precedent Principle of judicial discipline Revenue to unreservedly follow appellate authority's order unless operation thereof stayed by a competent court. 8.4 From the foregoing, I find that the rebate claims filed by the respondent were live the time of request of the respondent submitting the BRCS and the finding of the then Commissioner (Appeals) was also to this effect The respondent's contention that no communication whatsoever was received from the department regarding cancellation of their rebate claim finds force in view of the fact on records that the respondent had vide letter dated 22.10.2012 requested for sanction of rebate claimant the Department had rejected their claim vide order dated 26.11.2012. Prior to this no appealable order rejecting the claim was issued Therefore, I find that the rebate sanctioning auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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