2024 (8) TMI 584

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....aims on various dates under section 11B of the Central Excise Act, 1944 for a total amount of Rs.3,66,137/- along with related documents on the grounds that they had paid duty on the CIF value of export. The refund claims were returned by the department stating that no refund can be claimed on the same issue where already rebate orders has been passed on the FOB value vide separate Order-in -Originals (OIO's). The rebate claim filed by them had been restricted to the duty payable on the FOB value of exports and accordingly lesser amount of rebates were sanctioned by the Original Authority than that shown in the ARE-1. Further, it was stated that the only recourse left to the appellant was to file an appeal against the OIO's within the stipu....

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....2 - CESTAT Mumbai and the judgment of the Hon'ble High Court of Gujarat in the case of Garden Silk Mills Ltd. Vs. Union of India - 2018 (2) TMI 15 - Gujarat High Court. He prayed that the impugned order be set aside. 4.1 The learned Authorized Representative for the respondent supported the findings in the impugned order and prayed that the appeal may be rejected. 5. Heard both sides. 6. I find that the issue is squarely covered by the decisions cited by the learned counsel for the appellant. The Tribunal in the case of Uttam Galva Steels Ltd. cited supra has dealt with this issue in detail and the relevant paragraph is reproduced as under:- "I find that the refund claim in the present case is arising due to denial of rebate claim ....