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2017 (12) TMI 1671 - CGOVT - Central ExciseRebate claim - rejection on the ground of time bar - export of goods vide ARE-1’s - the entire Revision Application is based on the premise that the Department did not return the Rebate Claim or issued any deficiency memo to the respondent and, therefore, the resubmission of Rebate Claim on 11-10-2013 must be considered as a fresh filing of Rebate Claim by which the period of rebate claim was already over - Held that:- The Government does not agree with the applicant’s view as it is quite evident from the above facts that withdrawal of the claim took place with the discussion, direction, approval, knowledge or consent with the Asstt./Deputy Commissioner of a Central Excise Division and after having accepted this fact a technical stand of no communication from the Department cannot be resorted to. A verbal communication from a public authority like Asstt./Deputy Commissioner of a division with regards to withdrawal of rebate claim is as good as written communication and if a person from the public has acted as per such communication it is bound to be regarded at the behest of the Department. Such fair dealing should also be maintained for the sake of administrative decency and morality. Government is of the clear view that the applicant does not have any basis to discard the fact of original filing of Rebate Claim on 30-9-2013 and it fully agrees with the Commissioner (Appeals) that resubmission of the claim on 11-10-2013 is in continuation of the original Rebate Claim only and hence the rebate claims filed by the respondent are not time barred - revision application rejected.
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