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2015 (3) TMI 908 - CGOVT - Central ExciseRebate claim - determination of Annual Capacity Determination (ACP) of hot re-rolled products - Non discharge of full duty liability - rebate @ 12% of FOB value in terms of Notification No. 31/98-CE (NT) dt. 24-08-98 - Held that:- during the relevant time, the rebate was admissible @ 12% of FOB value under rule 12 of Central Excise Rules, 2002, in terms of Notification No. 31/98-CE (NT) dt. 24-08-98. So the determination of ACP will not alter the rate of rebate claim mentioned above. Applicant has already paid the entire duty as per ACP fixed by Commissioner of Central Excise though CESTAT has granted stay against Order-in-Original passed by CCE. - in view of CBEC clarification in Circular No 418/51/98-Cx dt. 02-09-98, rebate will be allowed even in cases where manufacturer makes delayed payment of duty in these case and rebate claim was rightly held admissible to the respondents in terms of said CBEC circular. - The department has not stated in the grounds of revision application as why department does not want to follow the said circular. In view of said categorical clarification of CBEC in the matter Commissioner appeal has rightly allowed the rebate claim in terms of Notification No. 31/98-CE (NT) dt. 24-08-98 for the period 01-08-97 to 23-08-98. - No infirmity in impugned order - Decided against Revenue.
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