2016 (4) TMI 1108

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....rected against the Order-in-Appeal No. SB/120/Th-I/2010 dt.18.8.2010 passed by the Commissioner (Appeals) Central Excise, Mumbai I whereby upholding the Order-in-Original No.35/09-10 dt.8.10.2009 he rejected the appeal filed by the appellant. 2. The issue in brief involved in the present case is that the appellants' rebate claim for an amount of Rs. 1,09,514/- was rejected vide impugned Order....

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....pellant have not filed the appeal against the Order-in-Original dt.8.10.2009. The appellant filed appeal before Commissioner (Appeals),who upheld the Order-in-Original dt. 8.10.2009 on the same ground that the appellant should have filed appeal against the order dt. 20.4.2009 where under the rebate was rejected. Aggrieved by the impugned order, the appellant is before me. 3. Shri Sunil Agarwal, L....

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....e refund filed by the appellant is a fresh refund claim and the same cannot be rejected for the reason that the appellant have not filed appeal against the order disallowing the rebate. 4. Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. Bot....