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TMI Blog2018 (5) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. MISRA, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) For Appellant: None For Respondent: Mr. A. Mishra (A.R.) Per: Dr. D.M. Misra None present for the appellant. Through a letter dated 30.01.2018, the appellant had requested to decide the matter on merit on the basis of records available. Heard Ld. AR for the Revenue. 2. Ld. AR for the Revenue submits that in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim as the case may be. It is clear from Section 18 that the appellant is entitled to refund of duty after finalization of the assessments under the said Section. The Learned Authorised Representative for the Revenue submits that in the present case, assessment was finalized on 21.05.2004. He also submits that, the Department has granted the refund within 3 months from the finalization of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00-HC-AHM-CX 5. We find that the Commissioner (Appeals) directed to the adjudicating authority to examine the admissibility of the refund as per the prevalent law. In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denovo proceedings. In view of the discussions, we do not find any rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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