9911796707
TMI Blog2007 (5) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against the order of the Commissioner (Appeals) No. VP/407/SRT-1/2005, dated 22-8-05, by which the order of the original authority No. SRT-III/Adj-24/05-06/R, dated 20-4-05 was upheld. 2. Heard both sides and considered the submissions. 3. The operative portion of the order of the Commissioner (Appeals) is reproduced below : 7 I have gone through the full records of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If such a claim is rejected by the original authority, then only he would have the locus standi to file an appeal before this appellate authority. There is nothing on record to suggest that such a claim has been made and rejected by the lower authority. Hence, I am of the view of that the appeal filed is premature and is liable to be dismissed . 4. It is noticed that by order dated 20-4-05, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise of interest and if due the date from which the same is payable. In the absence of any evidence on submission of claim with details and in the absence of any finding in this regard, the decision of the Commissioner (Appeals) cannot be faulted. 5. Further, the learned Consultant claimed that the adjustment of the refund claim towards pending arrears was incorrect and they were not put to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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