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TMI Blog2020 (3) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-appeal. While the order-in-original rejects the refund claim as inadmissible, order-in-appeal rejects only on the ground of discrepancy in the Chartered Accountant certificate. It is apparent that the appellant was not confronted with the so-called defects in the CA certificate before rejecting the refund claim. Moreover, it is found that the issue of limitation has not been raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that the impugned order rejects the refund claim solely on the ground that there was certain discrepancy in the Chartered Accountant Certificate. He pleads that they are in a position to explain the so-called discrepancy if the matter is remanded back for fresh consideration. It is further seen that order-in-original rejects outright the claim as inadmissible whereas the order-in-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore rejecting the refund claim. Moreover, it is found that the issue of limitation has not been raised by the Original Adjudicating Authority or the first appellate authority. In these circumstances, it cannot be raised in remand proceedings as well. Accordingly, the impugned order is set aside and the matter is remanded to Original Adjudicating Authority for fresh consideration. (Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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