Rebate at standard rate may still be examined despite inapplicable demanded rate; matter remanded for fresh consideration.

Where the demanded rebate rate was not applicable, the claim for rebate at the standard rate under the notification could still be examined on its own merits. The Tribunal held that the unavailability of the demanded rate did not by itself bar consideration of the standard-rate rebate claim, and admissibility had to be tested afresh against the statutory requirements. The matter was remanded to the adjudicating authority for fresh examination of the rebate claim in light of the notification and the facts and law.

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Issues: Whether, where the demanded rate is not applicable, the claim for rebate at the standard rate under the notification can still be examined and granted.

Analysis: The issue was considered in light of the applicable notification and the earlier order of the Tribunal in a similar matter, where the claim for rebate at the standard rate was held to require reconsideration on facts and law. The Tribunal found that the absence of availability of the demanded rebate rate does not by itself foreclose examination of the claim for rebate at the standard rate, and the admissibility of rebate must be tested afresh by the original authority.

Conclusion: The matter was remanded to the adjudicating authority for fresh consideration of the rebate claim under the statutory requirements.

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