9911796707
TMI Blog2016 (4) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that the rebate against the export is granted under Rule 18 of CER, 2002 and notification issued there under, whereas in case of any duty which is paid in excess can be refunded under the general provisions of refund under Section 11B. Since the appellant had paid excess duty at the rate of 14% instead of correct duty payable at the rate of 10% the 4% though excess paid cannot be sancti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt Commr ORDER The Appeal is directed against the Order-in-Appeal No. SB/120/Th-I/2010 dt.18.8.2010 passed by the Commissioner (Appeals) Central Excise, Mumbai I whereby upholding the Order-in-Original No.35/09-10 dt.8.10.2009 he rejected the appeal filed by the appellant. 2. The issue in brief involved in the present case is that the appellants' rebate claim for an amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly rejected the claim on the ground that the appellant have not filed the appeal against the Order-in-Original dt.8.10.2009. The appellant filed appeal before Commissioner (Appeals),who upheld the Order-in-Original dt. 8.10.2009 on the same ground that the appellant should have filed appeal against the order dt. 20.4.2009 where under the rebate was rejected. Aggrieved by the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise law for refund of the said amount. Therefore the refund filed by the appellant is a fresh refund claim and the same cannot be rejected for the reason that the appellant have not filed appeal against the order disallowing the rebate. 4. Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have caref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate also mentioned in the order that for allowing a 4% of the duty paid in excess the claimant is required to follow the procedure as per Central Excise Law . Therefore the proceeding of rebate and proceeding of refund are two different proceedings. In my considered view the appellant have rightly claimed the refund of 4% excess paid duty the same should have been disposed of on its own meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
