TMI Blog2016 (3) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... e without giving an opportunity of hearing to the appellant. The appropriation is bad on this score also. Thus, all the appeals are allowed with consequential relief and the impugned orders are set aside. The appellant will be entitled to refund of rebate with interest starting from three months from the date of sanction till the date of disbursement. - Decided in favour of assessee - Ex Appeal Nos. 60418/13 And 52083-52087/15 - Final Order No. A/70017-70022/2016-SM - Dated:- 7-1-2016 - Anil Choudhary, Member (J) For the Appellant : Shri G P Banerjee, Adv. For the Respondent : Shri Chatru Singh, Asstt, Commr (AR) ORDER Per Anil Choudhary The appellant, M/s Novateur Electrical Digital Systems Pvt. Ltd., is in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished. Thereafter, vide a letter dated 25.02.2013, the Range Superintendent directed the appellant to deposit an amount of ₹ 23,79,098/- payable under the provisions of Rule 8(3A) of CCR, 2002 read with Section 11AA of the Act. The appellant immediately vide their letter dated 05.03.2013 replied stating that there is no case of default of payment and it is a case of short payment, which have been suo moto paid with interest and as such, the provision of Rule 8 (3A) is not attracted in their case. No further correspondence was made by the Revenue in this regard. The appellant is also the exporter of the product and had applied for rebate vide six different applications, on which rebate was sanctioned by different Orders-in-Original an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g their rebate amount, the appellant preferred appeals before the ld.Commissioner (Appeals), who vide the impugned order, have pleased to dismiss the appeal. 4. Being aggrieved, the appellant is before this Tribunal. The ld.Counsel for the appellants argues that Rule 8 (3A) is not attracted in their case as the very language of Rule 8 (3A) refers to a situation when an assessee defaulted in payment of duty declared as payable by him in the returns, which is not the case admittedly. Secondly, he argues that no demand under Rule 8 (3A) can be raised without the service of show-cause notice and order of adjudication. He further argues that the adjustment of the rebate without any notice as required under the provisions of the Act and the Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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