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2018 (8) TMI 1393 - HC - Central ExciseInvocation of Revisional Jurisdiction - Section 35EE of the Central Excise Act, 1944 - rebate/refund of CVD - CVD on imported inputs and used in the manufacture of final produce is paid under Section 3 of the Customs Tariff Act, 1962 - Held that:- It becomes ineluctable from Exhibit P3 that the only reason for the Revisional Authority to have allowed the application of the first respondent, which was disabled from obtaining the benefit of rebate/draw back/ cenvat credit or cash refund of CVD, was because that 'such procedural irregularities, cannot be then used to the detriment of the assessee - Since the order does not say what the procedural irregularities were and since the second respondent has not concluded as to how such irregularities have impacted the parties concerned, it is certain that the conclusions therein cannot obtain favor of law. The second respondent is directed to re-consider the Revision Application of the first respondent, which led to Exhibit P3, after affording an opportunity of being heard to both the petitioner - petition disposed off.
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