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2015 (3) TMI 909 - CGOVT - Central ExciseDenial of rebate claim - Recovery of erroneously sanctioned rebate claim - Held that:- It is clear that applicant has filed this revision application after 3 months and 13 days when the time period spent in proceedings before CESTAT is excluded. As per provisions of section 35 EE of Central Excise Act, 1944 the revision application can be filed within 3 months of the communication of Order-in-Appeal and the delay upto another 3 months can be condoned provided there are justified reasons for such delay - applicant has not disputed the factual position that rebate has to be granted at the rate fixed as per formula prescribed in the notification. Applicant has also not argued that the amount of ₹ 3073604/-demanded towards erroneously sanctioned rebate claim was wrongly determined. Since they have not disputed the revised rate of rebate and demand of duty determined by original authority, there is no force in contention of applicant that rebate initially sanctioned was in order. Applicant's contention initial sanction of rebate was legally correct is not acceptable - no infirmity in the impugned Order-in-Appeal - Decided against assessee.
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