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2014 (11) TMI 961 - CGOVT - Central ExciseDenial of rebate claim - Non following of the procedure for self removal and the conditions of Notification No. 19/2004-C.E., (N.T.), dated 6-9-2004 - goods are not directly exported from the factory of manufacturer - Date of approval of interest - Held that:- Regarding sanction of rebate clams applicant department has raised the same objection which were decided in the Revision Order No. 198/2011-CX, dated 24-2-2011. Department has challenged the said order dated 24-2-2011 before High Court. As per available record said order is neither stayed or set aside by Hon’ble High Court. In such a situation there is no infirmity in the sanction of rebate claims as upheld by Commissioner (Appeals). The revision application filed in second round is thus not maintainable in the eyes of law. Moreover this authority has become functus officio after passing the order and no pleadings against said order can be entertained. As such Commissioner (Appeals) has rightly rejected the appeal of department. Government do not find any infirmity in the said Order-in-Appeal No. 142/2011, dated 4-8-2011 and therefore upholds the same. Whether interest liability under Section 11BB of Central Excise Act arise after three months of the order passed by Commissioner of Central Excise or after 3 months of the date of filing refund application - Held that:- once the rebate claim is held admissible under Section 11B of the Central Excise Act, 1944, interest liability starts after the expiry of three months of the date of receipt of application for rebate in the Divisional Office in terms of Section 11BB - as per Explanation to Section 11BB, where the refund/rebate claim is allowed consequent to the order of appellate authority or any Court against the order of the Asstt./Dy. Commissioner, Central Excise, the order of the appellate authority/Court shall be deemed as an order passed under sub-section (2) for the purposes of this Section - Following decision of of M/s. Ranbaxy Laboratories Ltd. v. UOI reported on [2011 (10) TMI 16 - Supreme Court of India] - Decided against Revenue.
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