2018 (12) TMI 1792

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..... This order also has been accepted by the jurisdictional Commissioner without challenging it further - The sanction of refund by the Assistant Commissioner is only a consequence to the decision of the Commissioner (Appeals) dated 25-1-2005. Without challenging the decision by the Commissioner (Appeals), we find no justification for challenging the grant of such refund through the present appeal. .....

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..... rance made during the period July, 1999 to December, 2002. The entitlement of the respondent to the benefit of the Area Based Exemption was in dispute earlier. This dispute came to be settled at the level of the Commissioner (Appeals), with issue of his Order-in-Appeal dated 25-1-2005. The respondent was held as eligible for the benefit of the Notification No. 33/1999. The consequential refund was .....

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..... the impugned order. 5. He referred to the findings of the Commissioner (Appeals) and submitted that the issue was decided by the Commissioner (Appeals). In his order dated 25-1-2005, the Assistant Commissioner has only implemented the order and paid the refund as a consequence to the order dated 25-1-2005. The jurisdictional Commissioner had accepted the order dated 25-1-2005 and having failed .....

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