2015 (4) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he applicant has been functioning as an EOU in terms of the Letter of Permission issued by Development Commissioner, SEEPZ, Mumbai. The applicant procures various materials without payment of duty against CT-3 certificates in terms of Notification No.22/2003-CE. However, certain materials are also procured on payment of duty. The applicant avails credit of the duty in terms of the provisions of Cenvat Credit Rules, 2004. In order to obtain refund of the above credit, the applicant has been exporting its goods on payment of duty and claiming rebate. The department has been consistently granting such rebates since the year 2007-08. 2.2  Twenty seven such claims are subject matter of this application. The Assistant Commissioner, Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aim as duty paid goods were exported. 4.  Applicant has not filed copy of order-in-appeal No. No. BC/155/BEL/11 dated 28.11.11 against which this revision application is filed. Party was asked vide this office letter dated 22.4.13 and 6.9.13 to supply the copy of said ORDER-IN-APPEAL. But they have failed to submit the same. 5. Personal hearing scheduled in this case on 26.9.13 & 12.3.14 was neither attended anybody on behalf of the applicant. However, applicant vide letter dated 26.9.13 has submitted as under: 5.1  It is submitted that the issue had arisen out of our claim for rebate of duty  paid  on  the  goods  exported.  Following  two  proceedings were simultaneously institute....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e through the relevant case records and perused the impugned order-in-original and order-in-appeal. 7.  In this case, applicant has-claimed that their earlier revision application No.195/707-733/10-RA-Cx was decided vide GOI Revision Order No.219-245/12-Cx dated 9.3.12, against them.  In second round of proceeding initiated by issuing show cause notice for recovery of already sanctioned rebate claims, demand confirmed by original authority is upheld by Commissioner (Appeals). Applicant has stated that they have already paid the amount of confirmed demand to the department and these revision applications have become infructuous. 8. Government notes that applicant has failed to file copy of impugned order-in-appeal despite two....