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2016 (7) TMI 354 - CGOVT - Central ExciseCondonation of delay in filing revision application - Rejection of rebate/ rebate claim over and above FOB value - export of goods - ground of dis-allowance of appeal is that the assessable value was more than correct FOB value and therefore, there was excess payment of duty and excess rebate could not sanctioned by the adjudicating authority to the extent of said excess payment of ₹ 1,16,603/- - Held that:- On perusal of the same, Government notes that the details contained therein does not categorically substantiate the claim of the applicant that the impugned Revision Application was delivered on 24.04.2012 to this office. Revision Application as per receipt stamp was received in the department on 01.05.2012 vide report Dy. No. 3415/12. As such, the applicant has failed to give any documentary evidences in support of their claim for the delay in filing of appeal. Under such circumstances, Government is of the considered opinion that onus to show cause for not filing application is on the applicant who has failed to show sufficient cause that prevented him from filing Revision Application within stipulated period of three months. The Revision Application has been made contrary to the provisions of Section 35EE (2) and is, therefore, liable for rejection. - Decided against the applicant.
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