2017 (12) TMI 1671

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..... e that the applicant filed Rebate Claim of Rs. 2,85,71,043.99 vide their letter, dated 26-9-2013 and the same was received in office of the jurisdictional Assistant Commissioner on 30-9-2013. However, the said refund claim was withdrawn by the party after a verbal discussion with the departmental officers due to some mismatch between the quantity mentioned in ARE-1 and the Shipping Bill. Thereafter, the applicant again submitted the refund claim vide their letter, dated 11-10-2013 for a corrected amount of Rs. 2,82,18,887.91/-. 3. The Assistant Commissioner rejected their refund claim submitted on 11th October 2013, against the goods which were exported vide ARE-1's, dated 8-10-2012, 10-10-2012 and 11-10-2012 as time barred. But on th .....

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..... C to support their case. 6. Thus on examination of all relevant records, Govt. observes that the withdrawal of the initially filed Rebate Claim as per discussion with the Asstt./Deputy Commissioner of Central Excise is supported by a letter of the respondent, dated 8-10-2013 which is addressed to the jurisdictional Deputy Commissioner of Central Excise wherein it is clearly mentioned that they are withdrawing their Rebate Claim as per rebate discussion with you and they will submit the same after correction of some clerical mistakes and mismatches. This discussion aspect is never rebutted by the Asstt./Deputy Commissioner at any stage. It is further corroborated by their second letter, dated 11-10-2013 whereby the Rebate Claim was res .....

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..... od of rebate claim was already over. 7. But the Government does not agree with the applicant's view as it is quite evident from the above facts that withdrawal of the claim took place with the discussion, direction, approval, knowledge or consent with the Asstt./Deputy Commissioner of a Central Excise Division and after having accepted this fact a technical stand of no communication from the Department cannot be resorted to. A verbal communication from a public authority like Asstt./Deputy Commissioner of a division with regards to withdrawal of rebate claim is as good as written communication and if a person from the public has acted as per such communication it is bound to be regarded at the behest of the Department. Such fair deali .....

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