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2023 (8) TMI 120 - AT - Central Excise


Issues Involved:
1. Appeal against rejection of refund claim.
2. Appeal against setting aside the sanction of refund.

Summary:
Issue 1:
The appellant filed a refund claim under Notification No. 41/2007-st but received only a partial refund after a Show Cause Notice was issued proposing to reject the remaining amount. The Commissioner (Appeals) upheld the original authority's decision to sanction only a partial refund, which the appellant did not appeal against. Subsequently, the department appealed against the partial refund sanction, leading to the Commissioner (Appeals) setting aside the partial refund and rejecting the entire claim. The appellant challenged this decision before the Tribunal, arguing that once an order is upheld, it cannot be set aside. The department contended that the entire claim should be rejected based on other grounds.

Issue 2:
The Tribunal noted that the Commissioner (Appeals) heard the appeals separately, resulting in conflicting orders. The order upholding the partial refund had already attained finality, and the department did not appeal against it. The Show Cause Notice only proposed restricting the refund claim, not rejecting it entirely. Therefore, the Tribunal found the decision to reject the entire claim unjustified and declared it void. The Tribunal set aside the impugned order and restored the original authority's decision to sanction a part of the refund claim.

(Order pronounced in the open court on 02.08.2023)

 

 

 

 

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