2017 (10) TMI 1229

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..... quarter wherein the Commissioner has held that the same is within time. With regard to other five matters, the Revenue has not filed the appeal. The assessee has not filed cross objection in the appeal filed by the Revenue rather they have filed the cross objection in those cases where the Revenue has not filed the appeal which is not maintainable under law. Cross objections dismissed being not m .....

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..... er and has filed the appeal before the Tribunal. During the pendency of the appeal, the other party has filed cross objections in respect of Sl. No. 1 to 5 of the table wherein the Commissioner has held that the refund is time-barred. Revenue has raised the objection before me that the cross objection in respect of 6 cases is not maintainable where the Revenue has not filed the appeal. The details .....

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..... learned counsel for the assessee relied upon the following decisions: a) CC, (Prev.), West Bengal Vs. Overland Agency - 2004 (175) E.L.T. 552 (Tri. -Kolkata) b) CST Vs. Vijaya Bank - 2011 (24) STR 232 (T-Bang.) c) CC Vs. Electro Mech Maintenance 2013 (30) STR 103 (T) d) CCE Vs. HSBC Software Development (1) Pvt. Ltd. 2016 (42) STR 575 (T) Here it is pertinent to reproduce relevant portion whe .....

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