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2017 (6) TMI 417 - AT - Central ExciseRecovery of excess paid rebate - Department was of the view that excess rebate was paid to the Appellants since the quantity of sugar exported without payment of duty was not deducted from the quantum of excess production based on which the rebate was paid - time limitation - Held that: - the rebates were granted on 15.09.1977 as well as on 17.10.1978, whereas the relevant show cause notices were issued on 13.07.1982, 27.08.1982 and 13.07.1982 - On a perusal of case records, we find that the refunds involved in the present case were sanctioned by the Departmental authorities after scrutiny of records and details submitted by the Appellants. The details regarding the production as well as exports made by the Appellants were already reflected in records and returns submitted to the Department. Accordingly, we are of the view that the charge of wilful suppression is unsustainable. The Department cannot recover excess production rebate on the ground of time bar u/s 11-A - appeal allowed - decided in favor of assessee.
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