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2016 (7) TMI 981 - CGOVT - Central ExciseCondonation of delay in filing revision application - Availing duty drawback while getting rabte/ refund of duty paid on export of goods - Applicants submit that the exporters are eligible for "Duty Drawback" on inputs used in the manufacture of export goods if the same is covered in the Customs & Central Excise Duty Drawback Rules 1995 at the rate prescribed in the drawback schedule. They are also eligible for "Rebate of duty paid on the final products" as these are the two sets of incentives covered under Rule 18 of Central Excise Rules 2002. - Held that:- Government observes that the original authority sanctioned the rebate claims. The department filed appeal before Commissioner (Appeals) on the ground that as the applicant has availed drawback, allowing rebate would amount to double benefit. Commissioner (Appeals) allowed the department's appeal. Now, the applicant has filed this Revision Application on grounds mentioned in para (4) above. The applicant has erred in its contention that as they had posted the application on the last day of the stipulated 3 months period, no condonation of delay is required. The applicant has also failed to give any documentary evidences to justify that there were sufficient cause, which prevented them from filing Revision Application in stipulated time in support of their claim for the delay in filing of the Revision Application. - Revision application rejected - Decided against the applicant.
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