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M/s Dr. Reddy’s Laboratories Ltd. Versus The Commissioner C. CE&ST, Hyderabad-IV

2016 (11) TMI 1127 - CESTAT HYDERABAD

Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - Held that: - the issue whether the appellant is eligible for the rebate of ₹ 21,18,36,117/- has attained finality and said rebate f .....

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erest from the date of appropriation is not without basis. Further, the issue stands squarely covered by the decisions laid by the Supreme Court in Ranbaxy. Lab. Ltd. [2011 (10) TMI 16 - Supreme Court of India] Following the same, I hold that the app .....

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ed:- 14-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri B. Seshagiri Rao, Advocate for the Appellant. Shri P.S. Reddy, AR for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The issue involved in these three appeals being the same they .....

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them on the goods cleared for exports under Rule 18 of CE Rules, 2002. The rebate sanctioning authority sanctioned the rebate but however, without making payment to the appellants, appropriated the entire amount towards recovery of rebate of ₹ .....

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ferred an appeal to the Commissioner(Appeals). The Commissioner(Appeals) allowed the appeal filed by the appellants, observing that the appropriation of the sanctioned rebate against ₹ 21,18,36,117/- is erroneous as the matter has not attained .....

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orders passed vide Order-in-Original No. No.849/2012(27-12-2012), Order-in-Original NO.589/2012 (16-10-2012) and Order-in-Original No.299/2013(15-05-2013). Though the rebate was granted the original authority failed to grant interest on the sanction .....

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ed that the amount of rebate of ₹ 21,18,36,117/- has been sanctioned to the appellants after several rounds of litigation and therefore, the said issue has presently attained finality. He submitted that the Commissioner(Appeals) in the Order-in .....

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). 3. On behalf of the department, the Ld. AR Sri P.S.Reddy reiterated the findings in the impugned order. He submitted that the rebate sanctioning authority had sanctioned the rebate vide impugned order within 3 months. In view of that, there being .....

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