TaxTMI 
TaxTMI 
2015 (11) TMI 358
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....dated 24.02.2009. At the time of export the rate of duty on the export goods was attracting Basic @8% + Education cess, however the Appellant paid duty @10% + Education cess. accordingly paid excess duty. After filing the rebate claim in respect of whole amount of duty of Rs. 5,82,202/- paid by the Appellant, they submitted a letter dated 28.05.2009 wherein it was requested to the sanctioning authority to sanction their rebate claim as per the revised rate of duty i.e. @8% instead of @10% paid by them. The Assistant Commisssioner taking into consideration the Appellants letter dated 28.05.2009, sanctioned rebate of Rs. 4,65,761/-(equivalent to 8%+ Ed. cess) vide Order-in-Original No.R-263/09-10 dated 24.06.2009. Thereafter the Appellant fi....
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....f Rs. 4,65,761/-. He further submits that after filing initial rebate claim for Rs. 5,82,202/-, when they realized that rebate is admissible only as per the applicable rate of duty i.e. 8% and not 10% paid by them, they made request vide their letter dated 28.05.2009 to the sanctioning authority to sanction their rebate as per the revised rate i.e. @8%. Thus, in this manner, the Appellant withdrawn the rebate for an amount of Rs. 1,16,441/-. The Assistant Commissioner considering this request and after recording the same in the order, sanctioned the rebate for Rs. 4,65,761/- only. Therefore the Assistant Commissioner has not passed any order in respect of Rs. 1,16,441/- in the rebate sanction order dated 24.06.2009 wherein rebate of Rs. 4,6....
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....ise duty has been reduced to 8% BED from existing Excise rate of duty of 10%. We have received this information only after our clearances of the materials for export. Now this resulted in excess payment of Excise Duty Amounting to Rs. 1,16,441/-. We therefore request you to sanction our Rebate Claim as per revised rate of excise duty." From the above letter it is amply clear that the Appellant themselves proposed to the sanctioning authority to restrict the rebate claim as per revised rate i.e. 8% BED by which rebate amount comes to Rs. 4,65,761/- and the same amount was sanctioned by the Adjudicating Authority. This clearly shows that though the Appellant initially filed the rebate claim for Rs. 5,82,202/- but subsequently, before san....