2011 (7) TMI 1098

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....iled by M/s. Indian Oil Corporation Ltd. against the Order-in-Appeal No. 81/CEX/Appl/KNP/2009, dated 13-4-2009 passed by Commissioner of Customs & Central Excise (Appeals), Agra with respect to Order-in-Original No. 218-226-R/AC/Rebate/08 passed by the Assistant Commissioner of Central Excise, Agra. 2. Brief facts of the case are that the applicants, who are registered dealer, filed rebate....

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....hat the invoices issued by the applicants were also not co-relatable with the manufacturers i.e. M/s. Indian Oil Corporation Ltd., Mathura and that the ARE-1's submitted with the refund claim did not contain particulars evidencing payment of duty. It was also observed by the adjudicating authority that the Assistant Commissioner, Central Excise, Division Agra was not the proper authority to file r....

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....te claim is not justified. 4.2 They have submitted a detailed correlation statement along with their appeal which indicates the Excise Invoice No. in respect of each ARE-1. The applicants have also submitted copies of the extract from the PLA, TR-6 Challan and other supporting documents. In spite of the aforesaid evidence, the rebate has been disallowed. The denial of the rebate for proced....

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....with interest. 5. Personal hearing scheduled in this case on 21-6-2011, was attended by Shri L.P. Asthana, Advocate on behalf of the applicant, who reiterated the grounds of Revision Application. 6. Government has considered all the relevant case records, written/oral submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the....