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TMI Blog2024 (8) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities regarding the non-filing of the appeal is not sustainable. As regards time bar, the refund of duty arose only after the decision of the rebate claim whereby the rebate was reduced. Therefore, the period for filing refund is reckoned from the date of rebate sanctioning order and not from the date of payment of duty.' Hon'ble High Court of Gujarat in the case of GARDEN SILK MILLS LTD VERSUS UNION OF INDIA [ 2018 (2) TMI 15 - GUJARAT HIGH COURT] , while allowing the appeal held that ' Government observes that the applicant is entitled for the take (sic) credit in their cenvat account in respect of the amount paid as duty on freight insurance charges. The applicant was not even required to make a request with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le an appeal against the OIO s within the stipulated time. The appellants filed an appeal before Commissioner (Appeals) which was rejected. Hence this appeal. 3. Shri M. Karthikeyan, learned counsel appeared for the appellant and Shir R. Rajaraman, learned Authorized Representative appeared for the respondent. 4. The Ld. Counsel for the appellant submitted that the only issue involved is whether a refund can be claimed on an issue where a rebate order has already been passed and whether the recourse left to the appellant was to file an appeal against the Order-in-Original (OIO) within the stipulated time. He stated that since the refund claim itself has risen consequent to the findings contained in the said OIO s the rejection of refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to denial of rebate claim in respect of duty attributed to freight and insurance against the export of goods. Therefore, after decision of the rebate, this amount does not remain as rebate but it is an excise duty paid on the value which is not part of the assessable value in respect of export goods. Therefore, its duty and refund thereof is clearly governed by Section 11B. As regards the contention of the lower authorities that the appellants have not challenged the sanction order, I am of the clear view that since the sanctioning authority has not granted the rebate on the element of freight and insurance and the appellants have accepted the reduction in the rebate there is no question of challenging the order. The appellants filed r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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