2013 (4) TMI 536

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....iscrepancy to the respondent. The respondent reversed an amount of Rs.6,34,497/- in their credit account on 31.1.2009.The Superintendent further wrote a letter dt. 4.3.09 informing that Rs.10,000/- more is to be reversed and interest of Rs.1,27,101/- also is to be paid. The respondent vide their letter dt. 16.3.2009 contested that the amount reversed is correct and further interest of Rs.1,27,101/- was not required to be paid because they had not utilized the excess credit and that they had unutilized credit balance of Rs.18 lakhs was lying in their books of account during the relevant time. 2. After more than 2 years, on 17.6.2011, the appellant filed a rebate claim for Rs.23,17,306/- in respect of exports made by them relating to the m....

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....deduction from the rebate to be sanctioned. Further, in the order adjudicating authority ordered as under :- I order for appropriation of Rs.1,24,571/- under Section 11 of the Central Excise Act, 1944 from the rebate of Rs.13,16,522/- sanctioned to the assessee and order for payment of the balance amount of Rs.11,91,951/- (Rupees eleven lakhs ninety one thousand nine hundred and fifty one only). 4. Aggrieved by the order, especially the findings as reproduced and order as reproduced above, the appellants filed appeal with the Commissioner (Appeals). The Commissioner (Appeals) considered their claim and held that original reversal itself was wrong and ordered that respondents are eligible to take back the credit of Rs.6,04,909/- and....

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....ken up by the department by issue of simple letter and assessee-respondent reversed the credit without any protest. For considerable period of time, they did not raise the issue about the merits of the dispute at all. Even at that point of time, the department had already made the demand for interest. The only issue is that demand was not enforced. Now, a matter on which the respondent had not agitated on the merits cannot be reopened in another proceeding where issue involved is sanction of rebate claim and adjustment of outstanding interest against the rebate claim being sanctioned. Merit of the issue of rebate claim sanctioned is not being agitated at all by either side. Therefore, the only issue to be examined by me is adjustment of out....