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TMI Blog2013 (6) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... ame or the Revenue adviced him not to pay the cess. The decision of Aman Medical Products Ltd. vs. CC, Delhi (2009 (9) TMI 41 - DELHI HIGH COURT) wherein held that when there is no list between the assessee and the Revenue, non-filing of any appeal against the assessment order cannot act fatal to the assessee’s claim of refund. By applying the ratio of the above decision to the facts of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the impugned order. 2. While dealing with the assessee s appeal, we find that appeal has come on board a number of times and the appellant was not represented on all these occasions. This was also noted by the Bench on 10/5/11 that the appellant was unrepresented on several occasions. However, the matter was adjourned with directions to the Registry to list the same alongwith the Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi, the appellant claimed the refund of the same. 4. The said refund claim was originally rejected by the original Adjudicating Authority, but on appeal, Commissioner (Appeals) allowed a part refund and rejected the balance amount as barred by limitation. 5. It is not disputed that the part refund allowed by Commissioner (Appeals) is within the period of limitation. Further, there is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i reported in 2010 (250) E.L.T. 30 (Del.), wherein the Hon ble High Court has held that when there is no list between the assessee and the Revenue, non-filing of any appeal against the assessment order cannot act fatal to the assessee s claim of refund. By applying the ratio of the above decision to the facts of the present case, we find that there was no list between the appellant and the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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