9911796707
TMI Blog2017 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority on 23/12/2009 in favor of the appellant. As a consequence of such an order, Revenue authorities should have suo motu granted the refund if they have not filed an appeal against such order - the Board’s circular No.275/37/2K-CX. 8A dt. 02/01/2002 as amended by Board’s circular No.96/1/2017-CX.I dt. 10/03/2017 would apply in this case. Division Bench of this Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant on 03/09/2010 (formal) is hit by limitation or otherwise. 4. The adjudicating authority as well as the first appellate authority have come to a conclusion that the formal refund claim filed on 03/09/2010 is hit by limitation as per the 4th proviso to Section 27 of the Customs Act, 1962 as the refund claim has been filed consequent to a Order-in-Appeal passed in their favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First show-cause notice issued to the appellants proposing to deny the refund 16/07/2008 Appellants filed a reply to the above mentioned show-cause notice. 26/12/2008 Order-in-Original passed, sanctioning both the refunds but crediting an amount of ₹ 32,02,250/- to the consumer welfare fund under Section 27(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. It can be seen from the above reproduced list of dates and events, the first refund claim was filed on 18/07/2007 which went into litigation and had to be decided by the first appellate authority on 23/12/2009 in favour of the appellant. As a consequence of such an order, Revenue authorities should have suo motu granted the refund if they have not filed an appeal against such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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