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TMI Blog2018 (2) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal allowed - decided in favor of appellant. - ST/20508/2017-SM - Final Order No. 20024 / 2018 - Dated:- 4-1-2018 - Shri S. S. Garg, Judicial Member Shri Rajesh Kumar, CA For the Appellant Shri Madhupsharan, Assistant Commissioner (AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 03.02.2017 passed by the Commissioner (Appeals) whereby he has allowed the appeal filed by the Department and set aside the Order-in-Original. Briefly the facts of the case are that the appellants are registered with the Department as service provider. They filed a refund application on 01.02.2016 for an amount of ₹ 1,63,152/- (Rupees One Lakh Sixty Three Thousand One H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Priya Blue Industries Ltd. and Flock (India) Pvt. Ltd. and submitted that the issue involved in those cases was entirely different. He further submitted that in the present case, the appellant had filed ST-3 and the same cannot be challenged. He further submitted that the issue involved in the present case was considered by the Tribunal on an identical issue in the case of Coromandel Agro Products Oils Ltd. Vs. CCE 2014 (33) S.T.R. 660 (Tri.) wherein it has been held that When the Revenue contends that the appellant/assessee should have challenged the assessment before filing refund claim, it is expecting the impossible since how can a person challenge his own assessment. Moreover, this leads to the question as to before whom assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (22) S.T.R. 553 (Tri.) has relied upon the decision of the Hon ble High Court of Rajasthan cited (supra) and held that the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the decision relied upon by the appellant, I am of the considered view that the decision of the Rajasthan High Court which has been subsequently relied upon by the Division Bench of this Tribunal is squarely applicable in the facts and circumstances of this case and by follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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