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TMI Blog2018 (7) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), therefore, in order to the recovery of refund, this aspects has to be examined then only it can be decided that whether by order of Commissioner (Appeals) itself recovery can be made or the entire process of Section 11A such as issuance of SCN, adjudication is required - the matter on this aspect should be reconsidered by the Ld. Commissioner (Appeals) - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner Vide Order in Original dated 21/05/2010 sanctioned the refund to the appellant. The Revenue filed an appeal challenging the order of the Assistant Commissioner before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) held that the refund could not have been allowed in the appellant s favour as the same was time barred accordingly, the order of the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (Guj.) 3. On the other hand Sh. L. Patra Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that though there are judgments cited by the Ld. Commissioner, but there is latest judgment of Hon ble Jurisdictional Gujarat High Court wherein the Hon ble Court held that only if the refund is erroneous, the SCN under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bservation of the Hon ble High Court judgment particularly in the jurisdictional High Court judgment of Gujarat State Fertilizers Chemicals Ltd. Vs. CCE (Supra), I find that Hon ble court has made distinction that only in case of erroneous refund provision of section 11A shall apply but in case refund is not erroneous, the process of issuance of SCN and adjudication thereof for recovery of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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