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2015 (2) TMI 1057 - AT - Central ExciseMaintainability of appeal - Refund claim - Cash refund of accumulated CENVAT Credit - Asstt. Commissioner rejected the refund claim on the ground that this refund claim is in respect of the exports under Bond made against under advance licence scheme and that grant of cash refund of the cenvat credit would result in double benefit - Held that:- Appeal is not maintainable as the authorisation by the Committee of Commissioners is not in terms of provisions of rule 35 B (2), as the same person holding the charge of Commissioner, Central Excise, Jaipur-I as well as Commissioner Central Excise, Jaipur-II has signed the authorization. The committee of Commissioners mentioned in Section 35 B (2) must necessarily consist of two Commissioners. Even on merits also, the issue stands decided against the Department by detailed order of the Tribunal in the respondents own case reported in [2011 (2) TMI 584 - CESTAT, NEW DELHI]. In view of this, we do not find any merit in the appeal of the Revenue - Decided against Revenue.
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