9911796707
TMI Blog2008 (6) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... As per facts on record, the appellant s appeal was earlier rejected by Tribunal vide its Order dt. 30-1-2004 [2004 (175) E.L.T. 689 (Tri. - Mumbai)]. The same was appealed against before Hon ble High Court by the appellant and as per directions of Hon ble High Court, the matter was again taken up by Tribunal on the point of jurisdiction and the miscellaneous application filed by the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approached the Revenue authority for refund of above amount. The same stand rejected by the present impugned order. 4. It is seen that refund has been rejected on the ground that while allowing first appeal vide order dt. 2-2-05, the Tribunal has not ordered for consequential relief. It has further been observed by Commissioner (Appeals) that the demand was subsequently confirmed by Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appropriate in as much as the said order was set aside by Hon ble High Court and the matter was remanded to Tribunal for decision on the point of jurisdiction. The Tribunal in remand set aside the orders of lower authorities on the point of jurisdiction. As such, the Tribunal s order dt. 30-1-04 rejecting the appeal and confirming demand on merits, having been set aside by High Court, had becom ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
