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2024 (3) TMI 125 - CESTAT CHENNAIRebate claim for the duty paid on export of goods - part rejection of rebate on the ground that this amount is not eligible as credit for the reason that the appellant has not maintained separate accounts for the common input services used for exempted and dutiable goods - suppression of facts or not - invocation of Extended period of limitation - HELD THAT:- The Show Cause Notice dated 01.03.2013 has been issued for the period September 2010 to April 2011 invoking the extended period. In Paragraph 14 of the Order-in-Original, the Adjudicating Authority has observed that the conduct of the assessee in maintaining separate accounts for inputs and not maintaining separate accounts for input services commonly used for dutiable and exempted goods is a pre-planned action for evasion of duty - this view cannot be agreed upon. Whatever be the reason given by the appellant for not maintaining separate accounts in regard to input services, it is to be seen that the Department was aware of this fact - The appellant has disclosed the availment of credit in ER-1 returns. When Department had issued Show Cause Notice dated 04.04.2012 on the same allegation of availing wrong credit, the subsequent Show Cause Notice invoking extended period is not sustainable. The Department ought not to have waited for the rebate proceedings to get finalized and ought to have issued Show Cause Notice within the normal period. There is absolutely no suppression of facts established against the appellant. The invocation of extended period is not sustainable. The Show Cause Notice is time barred. The appellant succeeds on limitation - Appeal allowed.
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