TMI Blog2021 (6) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to attach the bank accounts of the petitioner on the premises that the refund of excise duty would be as per the rates provided in the Notification dated 27.03.2008. As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.03.2008 by which it was provided that instead of100% refund of the excise duty paid, the refund would be subjected to the rates provided in the said notification in respect of the different categories of goods as are provided therein. 4. Clause 3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 provides that notwithstanding anything contained in the said notification the manufacturer shall have the option not to avail the rates specified in the Table provided in the said Notification and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as interfered meaning thereby that the Notification No.20/2008-Central Excise dated 27.03.2008 stood restored. 7. This petition is instituted on the grievance that the Notification dated 27.03.2008 having been restored as per the judgment of the Supreme Court, two application dated 28.09.2020 under Clause3(1) of the Notification No.20/2008-Central Excise dated 27.03.2008 was submitted by the petitioner claiming for a special rate, but the same has not been given its consideration and without giving a due consideration to the claim for special rate made by the petitioners, the respondents now intend to attach the bank accounts of the petitioner on the premises that the refund of excise duty would be as per the rates provided in the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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