2014 (11) TMI 993

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..... t questioned the genuineness of the refund claims of the assessee. In other words, the department does not seriously dispute that the special additional duty paid by the respondent was refundable since the purchaser had paid Value Added Tax to the department. Additionally, as an appellant before the Commissioner and respondent before the Tribunal, the department never questioned the jurisdiction a .....

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..... ultimate purchaser having paid Value Added Tax. Such refund applications were processed by the Assistant Commissioner, and to that extent, found payable, was ordered to be refunded. The department challenged such order of the Assistant Commissioner. The Commissioner reversed the decision of the Assistant Commissioner, upon which, the aggrieved assessee approached the Tribunal. The Tribunal, by th .....

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..... inclined to examine this question. Firstly there is nothing on record to suggest that the department questioned the genuineness of the refund claims of the assessee. In other words, the department does not seriously dispute that the special additional duty paid by the respondent was refundable since the purchaser had paid Value Added Tax to the department. Additionally, as an appellant before the .....

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