2021 (10) TMI 1373

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....iled a rebate claim for an amount of Rs. 23,59,941/-, in respect of duty paid on the goods, which were exported by the appellants. The said claim was filed under Rule 18 of Central Excise Rules, 2002. 3. The Learned Assistant Commissioner, Central Goods and Services Tax Division-I, Kota vide his Order-in-Original dated 24-5-2017 sanctioned the rebate claim for an amount of Rs. 23,59,941/-, but an amount of Rs. 13,19,323/- was adjusted against the said amount of Rs. 23,59,941/-, which is allegedly due from the appellants, as having been adjudicated vide Order-in-Original No. 9/2006-Addl. Commissioner dated 7-4-2006. 4. The matter was agitated before the Commissioner (Appeals), who vide his Order-in-Appeal No. 115(CRM)CE/JDR/2....

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....(290) E.L.T. 161 (Guj.). 8. It was further urged that as the issue of Cenvat credit vide Order-in-Original dated 7-4-2006 is still pending before the Hon'ble Rajasthan High Court, the adjustment made in the present proceedings of rebate, is liable to be set aside. 9. Opposing the appeal, Ld. Departmental Representative supports the impugned order. He further relies on the ruling in the case of Anand Steel Rolling Works Pvt. Ltd. v. Union of India - 2010 (258) E.L.T. 218 (Gujarat), wherein the facts were that the order-in-original was passed in the year 1991 confirming duty payable by M/s. Anand Steel. Subsequently, in the year 2008, an amount of Rs. 3 lakhs was pre-deposited by the appellant in another proceedings was found ....