Rebate claim sanctioned and appropriated to the issue pending before commissiner (appeals)

Nookala Subrahmanyam (Querist) 21 September 2013 This query is : Resolved
We have been exporting our goods under the rebate claim ( on payment of duty under claim for rebate). The deputy commissioner sanctioned the rebate claim and appropriated the same to the issue pending before the Commissioner, without our knowledge. He has exercised the powers under Section 11 of Finance act 1944. As per the CESTAT Miscellaneous order No. 25453/2013 Dt. 02.04.2013 until and unless an assessee is managing the department for postponing the issue for adjudication the department should not initiate any recovery proceedingds. We have not infulenced the Commissioner(Appeals) to keep the Additional commissioners OIO for pending to adjudication. Pl clarify whether they can appropriate the amount of Rebate claim against the issue pending before the Commissioner (Appeals). The Commissioner appeals alloted the appeal No. also but he did not fix any personal hearing. Pl let me know how far the assessee is responsible for these type of delays happend in the adjudication authorities level. Any way we are challing this rebate order before the Commissioner (Appeals) to sanction along with interest for period after completion of 90 days from the date of filing of our rebate claim in online. pl clarify.

Follow Query

Report Abuse