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TMI Blog2018 (11) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... was preferred by the department against this order and hence the same can be said to have attained finality for the department. This being so, as per sub-clause (ec) of clause (B) of Explanation to Section 11B of the Central Excise Act,1944, the duty has become refundable as a consequence of the order of the said appellate authority. We are unable to fathom the reasoning for rejection of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod 1982-85. The dispute took various turns and travelled to various forums and finally remanded to the Commissioner (Appeals) for denovo consideration. The Commissioner (Appeals) vide the OIA No. 73/2008 dated 29.12.2008, interalia, held that the duty demand by the Asst. Commissioner without issuing any SCN was incorrect will result in the demand abinitio unsustainable. Subsequent to this order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the department against that order. This being so, the refund claim cannot be denied only on the ground that the appellant had voluntarily paid up the duty demanded earlier in three instalments. 3. Ld. AR submits that the order of the Commissioner (Appeals) dated 29.12.2008 was only setting aside the demand on the ground that no proper SCN has been issued. He supports the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee paid the duty voluntarily in three stages. Having accepted the earlier order dt. 29.12.2008 of the Commissioner (Appeals), the rejection of the lower authorities of the refund claim only on this ground cannot be sustained. It is distressing to note that even after almost one decade of the order of Commissioner (Appeals) dt.29.12.2008, the appellant is still running from pillar to post for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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