TMI Blog2018 (9) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... /30618/2018 - Final Order No. A/31067/2018 - Dated:- 28-8-2018 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri N.V. Ramana Rao, Advocate for the Appellant Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent ORDER [ Order Per : P. V. Subba Rao ] 1. The application is filed seeking condonation of a delay of 5 days in filing the appeal. As the delay is marginal, I condone the delay and proceed to decide the appeal on merits. 2. Heard both sides and perused the records. The appellant herein is a merchant exporter registered as dealer with the Central Excise, Visakhapatnam Commissionerate. They have filed form ARE1 seeking to export excisable goods viz., Mill scale under claim of rebate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cleared from the factory but from the warehouse in Raipur. The refund claim was filed with the Asst. Commissioner of Central Excise, Visakhapatnam, who neither has jurisdiction over the factory or the warehouse. He was also not designated as Maritime Commissioner by the Visakhapatnam Commissionerate. The Asst. Commissioner of Central Excise, Division-II has been designated as Maritime Commissioner for the purpose of processing and granting rebate claims and not the Asst. Commissioner of Central Excise, Division-III who sanctioned the rebate. An appeal was filed by the revenue and the first appellate authority set aside the Order-in-Original entirely and allowed the appeal of the department. 4. Aggrieved by the impugned Order-in-Appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal needs to be set aside. As an alternative argument, he submitted that in terms of second proviso to Sec.35A, if the Commissioner (Appeals) is of the opinion that any duty has been erroneously refunded, no order requiring the appellant to pay the erroneously refunded duty shall be passed unless, the appellant is given a notice within the time limit specified in Sec.11A. Therefore, Commissioner s (Appeals) order reversing the Orderin- Original passed by the lower authorities is incorrect as it in effect requires them to refund the rebate sanctioned to them. 6. The learned departmental representative opposed the appeal and reiterated the arguments made in the Order-in-Appeal. It is his submission that the Asst. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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