TaxTMI 
TaxTMI 
2016 (7) TMI 866
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....terprises, Mumbai had filed a rebate claim of Rs. 80,508/- for the duty paid on export of their goods under Rule 18 of Central Excise Rules, 2002, which were exported by them. The original authority rejected the rebate claim for simultaneously claiming two benefits viz input credit and drawback claim, which are not admissible to them. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals) who allowed appeal holding that as the applicant availed only customs portion of drawback, rebate in admissible to them. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant department has filed this revision application under Section 35 EE of Central Excise Act, 1944 before Central Government ....
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....ufacturers and supporting manufacturers who are registered with Central excise, the fact of non-availment of Cenvat facility shall continue to be confirmed from the ARE-I filed by them. 4.3 In the instant case, the claimant has submitted details of duty payment particulars made from the manufacturer's Cenvat credit balance account along with the rebate claim. However, it is noticed that the claimant have also filed shipping bill to the Customs Department on which they have claimed drawback. 4.4 Further, as per the guidelines prescribed under Duty Drawback Procedures, Drawback is not admissible if Cenvat Credit is availed. Therefore, to claim duty drawback, the claimant has to certify that they have not availed Cenvat credit as per Cen....
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....cided the appeal in favour of the claimant vide Order-in-Appeal No. BC/291/M-III/2011-12 dated 31.01.2012 which was received in the office of the Commissioner, Central Excise, Mumbai-Ill on 10.022012. Hence appeal should have been filed in this case by 09.05.2012. 6.2 As per the provisions of Section 35 EE (IA) of Central Excise Act, 1944 the Revision Application against the orders of Commissioner (Appeals), is required to be filed within three months from the date of receipt of the Commissioner (Appeals)'s Order. 6.3 Though the Order-in-Appeal was reviewed and application dispatched by this office on 04.05.2012 by Speed Post A.D (within three months from the date of receipt of the impugned order), it appears that, the said Revision A....
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.... limit of filing Revision Application has been specified in Section 35EE (2) ibid which reads as under: 'Section 35EE Revision by Central Government: (1) .......... (IA) .......... (2) An application under sub-Section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made: Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months." Further Rule 10(2) of Central Excise (Appeals) Rules, 2001 provides as under: "The revision application sent ....