2008 (7) TMI 807

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S. Gautam, DR, for the Respondent. [Order]. -  The relevant facts of the case, in brief, are that the Appellants filed a rebate claim of Rs. 60,02,231/- on CIF value of goods. Subsequently, they revised the claim and restricted to Rs. 59,48,580/- on FOB value. The Asstt. Commissioner of Central Excise sanctioned the rebate claim. The Appellant filed a refund claim of Rs. 53,651/- on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant has not claimed this amount as rebate of duty. If the Appellant is treating it as rebate of duty, the same should be included in their rebate claim application. So, it is refund of duty and not rebate claim and, therefore, the submission of the ld. DR has no merit. 4. In any event, I find that the Appellant has not claimed the rebate of duty of Rs. 53,651/- and there is no scope for c....