9911796707
TMI Blog2019 (3) TMI 1735X X X X Extracts X X X X X X X X Extracts X X X X ..... ential amount and was granted - later on Circular issued on 1-7-2002 was superseded by Circular No. 813/10/2005-CX, dated 25-4-2005 - whether the Circular will have retrospective effect or prospective effect. HELD THAT:- There is no dispute that initially refund was sanctioned only as a compliance of this Tribunal s order wherein the refund matter was finally decided in favour of the appellant. Since Revenue had not filed any appeal against the said Tribunal s order, the eligibility of the refund attained finality. Thereafter, neither refund can be denied nor any recovery of the said refund can be made. Revenue had no authority to issue a protective SCN as the Revenue was bound by the Tribunal s order whereby the refund matter was finally d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) who upheld the sanction order of the original authority. Thereafter, Revenue filed appeal before the Tribunal. Subsequently, the same was withdrawn by the Revenue. Meanwhile the adjudicating authority issued a protective SCN for recovery of erroneous refund which was confirmed by the adjudicating authority. Against which an appeal was filed by the appellant before the Commissioner (Appeals), the same came to be rejected, therefore, the present appeal. 2. Shri T.R. Venkateswaran, Ld. Chartered Accountant appearing on behalf of the appellant, at the outset, submits that this issue in their own case that whether the valuation should be as per 115% of cost of manufacture or pro rata of the value of trade pack has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I heard both the sides and perused the record. There is no dispute that initially refund was sanctioned only as a compliance of this Tribunal's order wherein the refund matter was finally decided in favour of the appellant. Since Revenue had not filed any appeal against the said Tribunal's order, the eligibility of the refund attained finality. Thereafter, neither refund can be denied nor any recovery of the said refund can be made. Revenue had no authority to issue a protective SCN as the Revenue was bound by the Tribunal's order whereby the refund matter was finally decided. Therefore, I am of the clear view that the issuance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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