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2016 (4) TMI 1108 - AT - Central ExciseRefund claim in respect of excess paid duty - rejection of refund claim in respect of excess paid duty on the ground that the appellant have not challenged the order whereby the rebate was disallowed - Held that:- We do not agree with the finding for rejection of claim for the reason that the rebate against the export is granted under Rule 18 of CER, 2002 and notification issued there under, whereas in case of any duty which is paid in excess can be refunded under the general provisions of refund under Section 11B. Since the appellant had paid excess duty at the rate of 14% instead of correct duty payable at the rate of 10% the 4% though excess paid cannot be sanctioned as rebate, therefore the same was disallowed. However the adjudicating authority while disallowing the rebate also mentioned in the order that “for allowing a 4% of the duty paid in excess the claimant is required to follow the procedure as per Central Excise Law". Therefore the proceeding of rebate and proceeding of refund are two different proceedings. The appellant have rightly claimed the refund of 4% excess paid duty the same should have been disposed of on its own merit without getting influenced by the order dt. 20.4.2009 by which the rebate was disallowed. - Decided in favour of assessee
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