2018 (12) TMI 1799

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....een allowed and the OIO passed by the jurisdictional Assistant Commissioner has been set aside. 2. The revision application has been filed mainly on the grounds that the Commissioner (Appeals) has erred by holding the rebate claims within limitation period and by not taking into account the Explanations (B) (ec) to Section 11B of the Central Excise Act, 1944. 3. A personal hearing was fixed on 5-10-2018. Shri Nidhish Singhal, Assistant Commissioner, Central Excise Division-I, Gautam Budh Nagar, appeared for the hearing and reiterated the grounds of revision already pleaded in their Revision Application. However, no one appeared for the respondent from which it is implied that they are not interested in availing personal hear....

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....in-Appeal. In this regard reliance was placed on Explanation B (ec) in Section 11B of Central Excise Act, 1944 as per which where duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, the date of such judgment, decree, order or direction is the relevant date for filing the refund claim. Even after the respondent had strongly opposed the proposed action for rejection of their claim, the Adjudicating Authority, vide his order-in-original No. 386-R/AC/N-IV/13-14, dated 26-8-2013, rejected the respondent's rebate claims once again in spite of the Commissioner (Appeals) had earlier allowed the rebate claims of the respondent and had set aside the Assistant Commissioner's Order-in-Original dated ....

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....han one year and thereby the rebate claims were hit by time limitation. To support his above conclusion a shelter of Explanation B (ec) in Section 11B was taken which is completely ridiculous as the respondent had filed all rebate claims well in time, they were not required to file any new rebate claim after having received the Order-in-Appeal dated 24-10-2011, their rejected claims had been restored by the Commissioner (Appeals), they had not filed any rebate claim thereafter and in fact the respondent had simply requested the jurisdictional Assistant Commissioner, vide their above two letters, to expedite sanctioning of their pending rebate claims in the light of the Commissioner (Appeals) order. These two letters were not the rebate clai....