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2016 (7) TMI 804

Head Note / Extract:
Rebate / refund claim - Rebate claim on the basis of supplementary invoices - Period of limitation - Rule 18 - The applicant filed rebate claims and the same were sanctioned - Subsequently, because of contractual obligation the applicant received additional amounts due to cost variance from their importers i.e. M/S. RHI AG Vienna and their other affiliated group companies, on which the applicant paid the differential duty with interest. Subsequent to payment of differential duty, the applicant filed two rebate claims.

Held that:- In remand proceedings, the original authority has held that during the material period of export of subject excisable goods that is from 21.03.2002 to 31.012008 on which impugned rebate was claimed, the applicant were only a manufacturing unit in DTA and not 100% EOU and as such, ratio of Government of India order No. 418/2011-CX dated 27.04.2011 is not applicable to this case and the rebate of ₹ 4,36,053/- is in order. In respect of the claim for ₹ 24,04,012 /- only the rebate of ₹ 18,70,080/- was sanctioned and ₹ 5,33,92/- was rejected as time barred.

Government further notes that the applicant is challenging only rejection of ₹ 5,33,932/- in this Revision Application. This issue has already been settled in first round of Revisionary Proceedings vide Government of India Revision Order No. 455-456/11-CX dated 03105.2011. The said Revision Order dated 03.05.2011 has not been reported by the applicant to have challenged before any higher judicial forum. As such, the said Revision Order dated 03.05.2011 has attained its finality. As such, rebate claim of ₹ 5,33,932/- which was held inadmissible as time barred, also attained finality. This issue, which has already attained finality, cannot be raised in this second round of Revisionary Proceedings as the issue is no longer res-integra. The whole case, therefore, becomes infructous and as such, Revision Application cannot be entertained at this stage.

Revision application rejected - Decided against the applicant.


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