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2016 (3) TMI 616 - AT - Central ExciseRebate claim – non-following of procedure - lapse or willful omission committed - authorities below have not carried out the direction given in terms of para 8 of the judgement - Held that:- The Assistant Commissioner has not doubted the factum of export of final products carried out by the appellant during the period from May, 2000 to Mar. 01. It was also noticed in para 8 by Hon’ble High Court that it is not the case of the authority that there was any other lapse or willful omission committed by the appellant in making the claim or the factum of export was not proved. When a clear fact finding is made in favour of appellant nothing more is left to the Adjudicating authority to doubt the conduct of the appellant. Therefore, the Adjudicating Authority is directed to carry out direction of the Hon’ble High Court in its letter and spirit to conclude the issue following the ratio laid down by the apex court in the case of Union of India Vs Kamlakshi Finance Corporation Ltd. Reported (1991 (9) TMI 72 - SUPREME COURT OF INDIA ). It is expected that the authority carrying out the direction shall dispose the matter within a month of receipt of this order.
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