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TMI Blog2017 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... r The Revenue's appeal No. E/1008/00 was filed against order of the Commissioner(Appeals) bearing No. RJB/917/M-II/99 dated 22-12-1999 by which the Commissioner (Appeals) dropped the demand on limitation. Consequently the appellant filed refund claim which was sanctioned by the Adjudicating authority vide Order No. No. 43/REF/2000 dated 6-7-2000. Against the refund sanctioned order dated 6-7-2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand could not have been dropped on time bar, consequently refund claim rejected by the Commissioner(Appeals) also liable to be upheld. 3. Shri. Sachin Chandivade, Accountant of the assessee appeared and submitted a letter dated 2-12-2016 wherein it was submitted that their correspondence with reference to this appeal may be sent to address at 10, Garden view, First Floor, Dr. Ambedakar Road, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own to the department, as the respondent were regularly filing the extract of RG 23 D register and the relevant invoices and therefore it cannot be said that the activities were suppressed from the department. On the basis of this order, the respondent filed refund claim for duty paid by them and the interest and penalty which was sanctioned by the Deputy Commissioner, vide his impugned order-in-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order reversing the sanction of refund claim was illegal. I hold that the Order of the Commissioner (Appeals) dropping the demand is maintained. Therefore appellant is legally entitle for the refund and whatever refund has been granted to the appellant will stand intact. As per my above discussion, Revenue's Appeal No. E/1008/00 is dismissed and Assessee's Appeal No. E/3256/01 is allowed. (Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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