The Appellant has filed the present appeal against Order-in-Appeal No.NOI-EXCUS-002-APP-38-2022-23 dated 04.05.2022 passed by the Commissioner (Appeals), Customs, CGST & Central Excise, Noida.

2. The facts of the present case in brief are that the Appellant was registered as Central Excise assessee vide registration No.AAACH7447KXM001 and was engaged in the manufacture of various mentha products which were exported by them. The Appellant used to procure raw materials from the local market as well as from manufacturers located in the State of Jammu and Kashmir, who were availing benefit of Notification No.56/2002- CE dated 14.11.2002. This Notification provided the benefit of refund of duty paid by the manufacturers located in the State of Jammu and Kashmir to such manufacturers, but materials supplied by them were treated as duty paid goods. The Appellant availed Cenvat Credit of duty paid on raw materials and used such credit for payment of duty on goods exported subsequently. The Appellant used to file rebate claim for refund of duty paid on goods exported. The Appellant filed 67 rebate claims for the period 2008-09 and 2009-10 claiming rebate of Rs.2,40,08,101/-. The rebate claim