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TMI Blog2008 (1) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... olves only an administrative adjustment of funds disbursed as rebate for statistical purposes – hence rebate sanctioned by original authority can not be challenged by dept. only on ground of jurisdiction – assessee’s appeal allowed - E/660/2007 - 39/2008 - Dated:- 18-1-2008 - Shri P. Karthikeyan, Member (T) [Order per] - After hearing both sides on the stay application, the stay applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of Chennai II Commissionerate, an appeal was filed against the order of the original authority sanctioning the refund amount. As per the Notification No. 19/04-CE (NT) dated 06.09.04, issued in terms of Rule 18 of CER, 02, claim for rebate of duty paid on all excisable goods shall be lodged along with the original copy of the application to the Assistant Commissioner of Central Excise or D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h contained the following observations: "Therefore, the refund sanctioned is beyond the jurisdiction and is liable to be rejected. The proper course of action for the lower authority concerned, at the initial stage, would have been to inform the applicant that he is not the proper officer to deal with such claims and the papers should have been forwarded to the Assistant/Deputy Commissioner conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Therefore, the order of the original authority sanctioning the rebate was validly passed. The order did not entail any erroneous refund. As the order of the original authority was not found to be defective in any respect other than that of jurisdiction, he prayed that the order of the original authority may be restored. 4. Ld. JCDR reiterated the findings contained in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner sanctioning the refund claim involves only an administrative adjustment of funds disbursed as rebate for statistical purposes. Moreover, a similar sanction order No. 1/96 dated 31.05.06 passed by the Assistant Commissioner, Chennai I Division, Chennai II Commissionerate in a claim of similar facts has been accepted by the department and no appeal filed against the same. In the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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