2008 (2) TMI 165

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..... ount to the Consumer Welfare Fund - Once the Asstt. Commissioner passed an order dated 7.11.06; she had become functus officio and therefore could not pass any order on the same claim subsequently - set aside the impugned order and allow the appeal - C/848/2007 - A/222/2008-WZB/C-I/(SMB), - Dated:- 1-2-2008 - Ms. Jyoti Balasundram, Vice-President [Order per : Jyoti Balasundaram, Vice-Presi .....

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..... nce the claim for refund was sanctioned by the Order-in-Original dated 7.11.06, which was not appealed against by the Revenue, the second Order-in-Original dated 21.2.07 passed by the same Asstt. Commissioner was bad in law and further, the order dated 7.11.06 was not the subject matter of appeal before the Commissioner (Appeals) for him to have remanded that order along with the order dated 21.2. .....

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