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TMI Blog2017 (8) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... n inputs in terms of Cenvat Credit Rules, 2004. They have removed 36 consignments for export under ARE-1s with prior intimation to the Department, on payment of duty on final products, under the claim of rebate. The total duty paid is Rs. 76,72,000/-. Thereafter they filed rebate claims in respect of 25 ARE-1s. An amount of Rs. 7,88,553/- was sanctioned as rebate in respect of 4 claims vide original order dated 22-2-2008 by the Jurisdictional officer. Subsequently the Jurisdictional Superintendent directed the appellant to payback the amount as the rebate was erroneously sanctioned to them. They accordingly deposited the said amount along with interest and intimated the Jurisdictional Assistant Commissioner. The pending rebate claims were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty in terms of Notification 24/2003-C.E., dated 31-3-2003. The exports should have been made under bond in terms of Rule 19 of Central Excise Rules, 2002. The learned Counsel submitted that the unit of the appellant is under control and supervision of the officers and the ARE-1s were approved and in fact some of the claims of rebate have also been sanctioned. In such scenario, it is not tenable to hold that the appellant erroneously paid duty on export items and claimed inadmissible rebate. The appellants are correctly eligible for refund of accumulated Cenvat credit in terms of Rule 5 of the Cenvat Credit Rules. There is no finding by the Original Authority on this. 4. The learned AR reiterated the findings of the Original Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te as to how such a thing was not examined and correct action taken by the Jurisdictional officers in control of EOU. In fact, the impugned order states the assessee did a mistake and deposited the amount voluntarily without ever mentioning how such rebate was examined and sanctioned by the Jurisdictional officer. 7. Regarding the availment of Cenvat credit of Rs. 76,72,000/-, we note that the whole issue cropped up only because of irregularity of the procedure followed by the appellant in exporting the goods on payment of duty in terms under various ARE-1s. Surprisingly, the Revenue become party to such action as the ARE-1s and the claims were examined and considered by the Jurisdictional officers. Had the appellant being given a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit was not allowed. It was further submitted that the appellants have filed appeal against the said rejection. 8. As can be seen from the above narration, substantial complication in the case is brought in by appellant not following the correct procedure at the time of export of goods which is compounded by the improper action of the jurisdictional officers in entertaining and sanctioning the part of the rebate claim and thereafter following informal procedure of advising the assessee to withdraw the claims. Without further elaborating on various mis-steps taken by the appellant as well as the Department it can be stated that in the end result the lower authorities used their quasi-judicial powers to reject all kinds of relief to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the Original Authority to examine all the above-mentioned issues and take a holistic view about correctness of credit initially taken by the appellant on various inputs and the benefit accruing on such inputs to be paid to the appellant in terms of applicable provisions of law, more specifically Rule 5 of Cenvat Credit Rules, 2004. As the present situation emerged because of handling of the case by the Jurisdictional Authorities not in tune with the legal provisions, the statutory benefit available to the appellant cannot be denied on various technicalities. The Original Authority should examine all these issues and decide the case afresh. The appellant shall be given adequate opportunity to represent their case before a decision is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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