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2015 (4) TMI 72 - CGOVT - Central ExciseDenial of refund claim - Unutilized CENVAT Credit - Notification No. 29/96 CE(NT) dated 03.09.96/96 - applicant appears to have not maintained any register for deemed credit of availed in respect of exported gods and further that they were eligible for deemed credit of availed in respect of exported goods and further that they were eligible for deemed credit of 50% of duty payable, however, they claim for 60% of it - Held that:- applicants has initially preferred appeal before tribunal against impugned Order-in-Appeal. Tribunal rejected the appeal of applicant on merit vide order dated 31.03.2006 Order-in-Appeal cannot be agitated before Government of India. This is clear violation of judicial principles and the applicant has misused the provisions of law by filing this revision application when their appeal is already rejected by Hon'ble CESTAT on merit. - Moreover issue involved in the case is of refund of unutilized cenvat credit which is not covered under section 35EE read with first proviso to section 35B(1) of Central Excise Act, 1944. So no revision application is maintainable before Central Government against impugned Order-in-appeal. - revision application stands dismissed as non-maintainable under section 35EE of the Central Excise Act, 1944. - Decided in favour of assessee.
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