2014 (4) TMI 89 - AT - Central Excise

Rejection of refund claim - Held that - Both the lower authorities have passed another order in this case, rejecting the refund claim of the appellant for the same amount and arising out of the very same refund claim. Surprisingly, both the lower authorities have not checked their records in earlier matter wherein the refund claim was rejected by the adjudicating authority vide order in original dated 11.12.2009 which has been upheld by the first appellate authority on 31.01.2011. In my view, rejection of the very same refund claim vide order dated 31.01.2011 by a separate order is unwarranted and uncalled for - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the impugned order rejecting a refund claim. The Tribunal found that the rejection of the refund claim by separate orders was unwarranted as an appeal was pending against the initial rejection. The impugned order was deemed non-est and set aside.