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TMI Blog2017 (3) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - the cause of action for the department to file an appeal arose out of the order of CESTAT dated 30-12-2015. An application for modification of a final order made by the department and which was dismissed on 20-10-2016 cannot extend the period of limitation for the department to file an appeal against the 1st order dated 30-12-2015. The department has chosen to file an appeal, if wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 3. As against 3 Orders-in-Original, passed during the period from December, 2012 to January, 2013, the petitioner filed 3 statutory appeals all of which were rejected by the Appellate Authority by order dated 28-5-2015. 4. But the appeals filed by the petitioner were allowed by the CESTAT by a final order dated 30-12-2015, 2016 (344) E.L.T. 326 (Tri.-Ahmd.) = 2017 (49) S.T.R. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On the basis of the decision of the CESTAT dated 30-12-2015, the petitioner sought refund. But the Adjudicating Authority refused the refund on the ground that the order of CESTAT could be implemented only on the same terms on which the Supreme Court passed the interim orders in the case arising out of the Gujarat High Court. Therefore, the petitioner is before us. 6. It is true that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for the department to file an appeal arose out of the order of CESTAT dated 30-12-2015. An application for modification of a final order made by the department and which was dismissed on 20-10-2016 cannot extend the period of limitation for the department to file an appeal against the 1st order dated 30-12-2015. 10. As a matter of fact, the department has stated in the counter affidavit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t writ petition. Therefore, the finality has attached to the order of the Tribunal in the case of the petitioner cannot be overcome by this post facto remedial measure. 13. Hence, the writ petition deserves to be allowed. Accordingly, it is allowed. The respondents are directed to refund the amount within a period of 8 (eight) weeks from the date of receipt of a copy of this order. The miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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