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TMI Blog2018 (5) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) which was decided on 21-4-2006 (Annexure-3). As a consequence, the Commissioner (Appeals) order holding the refund to be within the limitation period stands and the order of the Assistant Commissioner sanctioning the refund claim in terms of the order of Commissioner (Appeals), cannot be found to be erroneous - appeal allowed - decided in favor of appellant. - E/51150/2014-SM - Final Order No. 51820/2018 - Dated:- 27-4-2018 - Mrs. Archana Wadhwa, Member (Judicial) Ms. Rinky Arora, Advocate - for the appellant Shri P. Juneja, D.R. - for the respondent ORDER Per Ms. Archana Wadhwa: After hearing both the sides, I find that the appellant is engaged in the manufacture of galvanized tower parts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the refund, on the ground of limitation, by way of show cause notice dated 6.9.2006. 4. The said show cause notice again resulted in passing of an order-in-original dated 10.10.2006 by the Assistant Commissioner, Jaipur, who observed that the refund is otherwise admissible but since the same has been filed after the normal period of limitation, he rejected the claim on the issue of time bar. The said order of the Assistant Commissioner was challenged by the appellant as well as by the Revenue. Whereas the asssessee s contention was that the refund having been filed within a period of one year from the date of passing of the Commissioner (Appeals) order, has to be considered as having been filed well within time, Revenue challenged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, ld. Advocate Ms. Rinky Arora submits that the Tribunal s order dated 6.7.2011, which allowed the Revenue s appeal and as a consequence of which the present proceedings stand decided against the appellant, was challenged by the appellant before the Hon ble Rajasthan High Court, who vide order dated 1.11.2017 set aside the order and restored the order of the Commissioner (Appeals). She places a copy of the order passed by the Hon ble Rajasthan High Court, on the file. The ld. AR for the Revenue accepts the above legal position i.e. the fact of setting aside of Tribunal s order by Hon ble Rajasthan High Court. 9. Accordingly, it is seen that the entire grievance and the basis of the Revenue for recovery of the erroneously gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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