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2014 (7) TMI 652 - CESTAT CHENNAIDenial of rebate claim - Revenue was of the view that the goods exported were in fact, exempted under Notification No.5/2006-CE, dated 01.03.2006 by entry at S.No.22 - unauthorized payment of Excise Duty for encashing Cenvat credit of countervailing duty and SAD paid on raw material - Held that:- Assessee's omission to make submission in the past was a matter of bona fide mistake on account of their expectation that the controversy would get sorted out through the intervention of CBEC. In ,the facts and circumstances of the case we do not want to penalize them at this stage for the default in filing reply and taking part in adjudication proceeding. Therefore, the impugned order is set aside and the matter is remanded back to the adjudicating authority for a de novo consideration of the matter, after giving a reasonable opportunity to the appellant to make their submissions and a hearing in person. The appellant is directed to cooperate with the adjudicating authority to speed up the adjudication process within a reasonable period, considering the amount of Revenue involved - Matter remanded back - Decided in favour of assessee.
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