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2016 (7) TMI 1173 - AT - Central ExciseDemand of rebate erroneously sanctioned - Held that:- The rebate was duly sanctioned. However, the Department subsequently found out that the rebate claim was submitted on the basis of forged documents. Detailed investigation revealed that no export has taken place in respect of six of the shipping bills, and in other cases, exporters names were different. It is also observed that the learned Counsel appearing for the Appellants in the Adjudication proceedings concluded that there was nothing to submit on merit of the case. He only argued the matter before the Adjudicating authority on the grounds of time bar and legal maintainability of the Show Cause Notice. We find that the rebate has been claimed by fraud. As fraud vitiates everything and Show Cause Notice issued within extended period of five years is clearly sustainable. - Decided against assessee.
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