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TMI Blog2018 (2) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the adjudicating authority, no direction for taking recredit of the rejected amount has been specified - there is no merit in the appeal - appeal dismissed. - Central Excise Appeal No.13107 of 2014-SM - A/13855/2017 - Dated:- 22-12-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri S. Khairmar, Advocate - for the appellants Present Shri Sameer Chitkara, A.R. - for the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being pointed out by the Department reversed the same and subsequently, refund claim was filed by the Appellant. The refund claim was rejected by the adjudicating authority on the ground that the Appellant had not challenged the rejection of rebate claim before the higher forum and erroneously taken the rejected amount of ₹ 3,29,849/-as credit. The ld. Commissioner (Appeals) also upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee filed Appeal before the ld. Commissioner (Appeals). On its rejection preferred revision application before the Government of India. In the present case, the Appellant had not filed Appeal before the ld. Commissioner (Appeals) against rejection of rebate claim amounting to ₹ 3,29,849/- nor filed revision application before the Govt. of India. Therefore, both the authorities below had ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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