9911796707
TMI Blog2017 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... paid subsequent to the passing of the order-in-appeal - all facts has not been verified properly by both the authorities below - appeal allowed by way of remand. - E/89728/13 - A/89034/17/SMB - Dated:- 28-7-2017 - Shri Ramesh Nair, Member (Judicial) Shri M.H. Sukheja, Advocate for Appellant Shri S.V. Nair, Assitt. Commr. (A.R) for respondent ORDER The fact of the case is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department regarding total payment of the dues, subsequently they have made further payment during the period 22.03.2012 to 4.8.2012 and they also paid certain amounts after adjustment of all the dues. For the excess paid amount, they filed a refund claim which was rejected vide order-in-original dt. 31.5.2013 on the ground of time bar. The sanctioning authority has contended that the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... areful consideration of the submission made by both the sides, I find that from the overall facts of the case, it is clear that certain amount has been paid by the appellant in excess that of the duties confirmed as per the order-in-appeal dt. 7.3.2011. Both the authorities have contended that the period of one year should be taken from the date of the order of the Commissioner (Appeals), wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
