2015 (5) TMI 198

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..... The Learned Authorised Representative for the Revenue raised preliminary objection in so far as the impugned order passed by the Commissioner (Appeals) is relating to rejection of rebate claim under Rule 18 of the Central Excise Rules, 2002 and therefore, the appeal is not maintainable before the Tribunal. 2. After hearing both the sides and on perusal of the records, on the preliminary issue, I .....

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..... present case, it is proposed in the show cause notice that why the rebate of Rs. 16,16,000/- in respect of export of the final products should not be recovered from the appellant, as a portion of the cenvat credit on the inputs used in such final product and cleared for export after payment of duty from accumulated cenvat credit lying as balance in the accounts in respect of exported goods. Rebate .....

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..... Learned advocate on behalf of the appellants submits that the Division Bench of the Tribunal in the case of CCE, Jaipur vs. Capital Impex (P) Limited - 2010 (261) ELT 841 (Tri. Del.) , in a similar situation against the order of Commissioner (Appeals) relating to rebate rejected the appeal filed by the Revenue. 5. I am unable to accept the contention of the learned Counsel. It appears that, juri .....

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