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2012 (5) TMI 406 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application - show cause notice was issued to the applicants for recovery of erroneously refund amount under rebate claim – Held that:- sanction of refund claim involves an administrative adjustment of funds disbursed as rebate for statistical purposes. Government observes that applicant cannot be penalized by ordering recovery of already sanctioned rebate claims on the grounds for a mistake committed by ACCE who sanctioned the claim without having jurisdiction. Since the payment of duty and export of goods is not in dispute, the rebate cannot be denied on merit also, show cause notice was time barred and therefore proceeding initiated under said SCN is liable to be dropped, revision application succeeds
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