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2016 (11) TMI 1288 - HC - Central ExciseRebate claim - jurisdiction under Section 35-G of Central Excise Act - recovery of erroneously sanctioned refund claim - Held that: - The impugned recovery order passed by the Commissioner of Customs and Central Excise, Hyderabad – IV confirming the recovery of erroneously sanctioned rebate was only a consequential order of recovery based on the orders which were challenged before the Delhi High Court. When the Delhi High Court set aside the consequential demands raised for recovery of the rebate of excise duty, the question of again issuing demand for recovery of ₹ 21,02,12,794/- and ₹ 64,66,041/- does not arise and issue of such demand is in utter disregard of the orders passed by the Delhi High Court. As demands were issued for recovery of allegedly erroneously sanctioned rebate, the CESTAT, South Zonal Bench, Bangalore set aside the same since the Delhi High Court set aside the consequential demands also and held that the issue of such demand is arbitrary and illegal. Even otherwise, if consequential recovery is permitted, on any ground, it amounts to reviewing the order of Delhi High Court. When the order of Delhi High Court attained finality, this Court while exercising the jurisdiction under Section 35-G of Central Excise Act, has no option except to confirm the order under challenge. On an overall consideration of the entire material available on record, we find no ground to set aside the order passed by the CESTAT, South Zonal Bench, Bangalore as the Delhi High Court set aside the order passed for recovery of rebate and consequential demands, while restoring the Orders-in-Original No.462/2011- REBATE and No.3/2012-REBATE, dated 30.09.2011 and 13.01.2012. Therefore, we find no error in the order passed by the CESTAT, South Zonal Bench, Bangalore warranting interference by this Court - appeal dismissed - decided against Revenue.
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