9911796707
TMI Blog2016 (12) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... , filed by the Appellant before the first appellate authority, also Appellant did not bring out that the earlier Order-in-Appeal dated 20.07.2004 passed by the same appellate authority to the effect that time bar aspect of the refund claim already stands decided for the same refund claim. However, in the interest of justice Order-in-Appeal dated 30.07.2007 is set aside as the same appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2007 on the ground that refund is time barred as the same was filed after four years from the date of payment of duty. 2. Shri A.K. Das (Advocate) appearing on behalf of the Appellant submitted that Appellant is availing area based exemption No.33/99-CE dated 08.07.1999 and filed refund claim of ₹ 32,57,890/-(Rupees Thirty Two Lakh Fifty Seven Thousand Eight Hundred and Ninety only). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment, then on the same issue they cannot file another Appeal in the same proceedings. It is also the case of the Appellant that first appellate authority cannot take different views in the same proceedings of the Appellant. 4. Shri S. Mukhopadhyay, Supdt.(AR) appearing on behalf of the Appellant argued that each refund claim has to be treated independently and the earlier order decided on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim already stands decided for the same refund claim. However, in the interest of justice Order-in-Appeal dated 30.07.2007 is set aside as the same appellate authority cannot take contrary views on an issue in the same proceedings on time bar nature of the refund claim. Accordingly Appeal filed by the Appellant is allowed by way of remand to the First Appellate authority by setting a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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