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2015 (11) TMI 358 - AT - Central ExciseDenial of rebate claim - Reduction in rate of duty - Held that:- Appellant after filing rebate claim for ₹ 5,82,202/-, informed the sanctioning authority that their claim be sanctioned as per revised rate (which is 8%BED as against 10% BED paid by the Appellant) vide their letter dated 28.05.2009 - From the letter it is amply clear that the Appellant themselves proposed to the sanctioning authority to restrict the rebate claim as per revised rate i.e. 8% BED by which rebate amount comes to ₹ 4,65,761/- and the same amount was sanctioned by the Adjudicating Authority. This clearly shows that though the Appellant initially filed the rebate claim for ₹ 5,82,202/- but subsequently, before sanctioning the same, restricted the claim to ₹ 4,65,761 - Since the Appellant paid duty @10% BED instead of effective rate of 8% BED, the difference amount is not part of the rebate, that s why Appellant filed a separate claim for that and the Assistant Commissioner sanctioned the refund of the same by way of cenvat credit and not by way of cash for the reason that the said difference amount of ₹ 1,16,441/- is not treated as rebate but excess payment, therefore the same was sanctioned as refund of excess payment of duty. - Appellant was not required to file appeal against the order dated 24.06.2009 and they rightly filed a separate refund - Therefore the impugned order is not sustainable, the same is set aside - Decided in favour of assessee.
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