9911796707
TMI Blog2007 (1) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rs. 52.00 lakhs to the appellants herein, adjusted an amount of Rs. 13.50 lakhs approximately towards Modvat credit utilised by the appellants on exempted final product and held that the appellants were entitled to refund of only approximately Rs. 39.49 lakhs. By another order dated 22-3-2000, the appellants claim for refund of Rs. 40,56,766/- was rejected in toto. Against both orders, the assessees filed appeals before the Commissioner (Appeals) who vide his order dated 31-8-2000, remanded the cases to the lower authority, holding as under :- 6. I have carefully considered the submissions of the appellants in respect of both the Appeals No. 18/2000 and 96/2000. The issue being the same and the appellants being the same, I take up bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 30-11-99 should have been taken up for consideration in respect of the refund claim for duty paid through RG 23A account which is the subject matter of the second Appeal No. 96/2000. 3. After the above direction, the matter was taken up afresh by the Assistant Commissioner who, vide his order dated 31-1-2001, sanctioned refund of Rs. 4,23,739/- out of the total claim amount of Rs. 13,50,585/- for duty paid in the PLA and also adjusted the assessees claim for refund of Rs. 40,56,766/- in the Modvat account itself. The Revenue filed an appeal before the Commissioner (Appeals) against the sanction of refund of Rs. 4,23,739/- which appeal was disposed of by the Commissioner (Appeals) vide order dated 21-10-2003, rejecting the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the provisions of this Act regarding appeals, including the provisions of sub-section (4) of Section 35B shall, so far as may be, apply to such application. Section 35B(4) provides that On receipt of notice that appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file within 45 days of the receipt of the notice, memorandum of cross-objections verified in the prescribed manner against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3) of Section 35B. Section 35B(4) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
