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2024 (5) TMI 8 - MADRAS HIGH COURTRecovery of rebate claim - Adjusted rebate claims towards their existing liabilities - petitioner's eligibility for rebate on the exports made during months of March, 2013; July, 2011; December, 2011; October, 2011; and January, 2011 - HELD THAT:- Although the Department succeeded before the Appellate Commissioner, vide Order-in-Appeal and the petitioner's revisions were dismissed on 31.03.2014 and recovery were ordered in terms of Order-in-Original, which stands confirmed by the Appellate Commissioner's Order-in- Appeal, the fact remains that these orders have been set aside and the case has been remitted back to the respondents to consider the issue afresh as far as rebate claim for Rs. 27,71,599/-. Thus, there is no demand that is remaining in force to be unenforced as on date for a sum of Rs. 27,71,599/-. There is no justification in adjusting the above said amount of Rs. 27,71,599/- from the rebates on exports made by the petitioner, which the petitioner is otherwise entitled to. Adjustments have been made against the respective Order-in-Original have already been given above. Hence, the amounts adjusted have to be refunded back to the petitioner together with interest. In case, in the remand proceedings, the petitioner is held ineligible for the rebate on the exports made by them in the month of April, 2012, the respondents can independently recover the amount from the date of other amount that may be refundable as on the date of the order to be passed by the Revisional Authority. These Writ Petitions are allowed.
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