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TMI Blog2021 (9) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018, vide letter dated 14.08.2020; that the CESTAT's Order was against Order-in-Appeal No. 222/2012-TRY dated 25.09.2012 whereby Order-in-Original No. 04/2012 dated 30.03.2012 passed by the Adjudicating Authority demanding the wrongly availed input credit was upheld. Vide separate proceedings, the application for rebate claimed by the appellant on export was processed and vide Order-in-Original No. 30/2014-R dated 06.05.2014 the rebate was sanctioned, but the same was appropriated against the demand that arose in Order-in-Original No. 04/2012 (supra). Thereafter, this Bench vide Final Order (supra) set aside the demand arising out of Order-in-Original No. 04/2012 (supra), consequent to which the rebate appropriated vide Order-in-Original N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter is sufficient; that the Commissioner of Central Excise (Appeals) failed to appreciate that Section 11B of the Central Excise Act, 1944 provides for claim of refund of duty and interest, if any paid on such duty; that the Commissioner of Central Excise (Appeals) failed to appreciate that Section 35F of the Central Excise Act provides for deposit of duty demanded or penalty levied during the pendency of appeal, etc. 3.3 He also relied on the following judgements, copies of which were also placed during the course of hearing: (i) M/s. Arunachala Grounder Textile Mills Pvt. Ltd. v. C.C.E., Salem [2012-TIOL-958-HC-MAD-ST]; (ii) M/s. K.V.R. Constructions v. C.C.E., Bangalore [2010 (17) S.T.R. 6 (Kar.)]; (iii) M/s. Indian Oil Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 11B with effect from 11.05.2007 with a purpose, thereby carving out an exception from a normal refund claim. This, according to me, is in the nature of a special provision and hence, any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. When a specific provision is available in the statute covering the specific category of cases, it goes without saying that any claims shall be examined in the light of the conditions prescribed thereunder. In any case, it is the settled position of law that a provision cannot be interpreted so as to reduce it to a nullity or rather make it otiose. 7. With respect to Sl. Nos. (i) to (iv) of the case-laws referred to by the Learned Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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