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2014 (4) TMI 1055 - HC - CustomsDenial of rebate claim - whether rebate of Excise duty paid on inputs is inadmissible when the benefit of drawback has been claimed on the exported goods - Held that:- The Government has not at all found anything in the finding recorded by Commissioner incorrect. The order of Tribunal in Meghdoot Pistons v. C.C.E., Kanpur - [2010 (5) TMI 486 - CESTAT, NEW DELHI], relied on by Assessee in the memo of appeal has also not been referred at all. Though two judgments of Apex Court are referred, but they are on the principle of interpretation and as such do not answer the question raised in this matter. The order of the Government, therefore, is bad for want of reasons and discussions on the question raised, as also for want of any finding of reversal before setting aside order of Commissioner. The reasons assigned by Commissioner in allowing Appeal have not been noticed and nothing has been found as to why they are bad or incorrect, yet Commissioner’s order has been set aside by simply referring to relevant provisions and reiterating what is stated therein. The revisional order, therefore, in my view, cannot sustain. - Decided in favour of assessee.
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