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2020 (3) TMI 735 - AT - Central ExciseRecovery of Rebate claim after two years from sanction of refund - export of goods outside India - payment of duty on exempted goods - Rule 19 of Central Excise Rules, 2002 - extended period of limitation - HELD THAT:- The refund claims of the assessee/respondent had already undergone sufficient scrutiny at pre-audit as well as post audit stage of refund, before those were actually sanctioned by the Adjudicating Authority. Raising an audit objection after two years of such sanction and even disbursement, is beyond the legislative intent. Issuing of show cause notice in March, 2015 proposing the recovery of claims sanctioned and disposed way back in 2011-12 is, therefore, not sustainable. The show cause notice is rather beyond the period of limitation. There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted fact remains that the respondent/assessee has exported the goods on payment of duty under claim of rebate. Admittedly goods have been exported out of India and proof of export has been duly submitted. Respondent admittedly has been regularly filing the ER-Returns which were never objected by the Range Officer at the appropriate time - Commissioner (Appeals) has committed no error while holding the show cause notice as being barred by time and holding the assessee otherwise entitled to the claim for getting the refund of duty as was paid by them on finished goods exported out of India. Appeal dismissed - decided against Revenue.
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