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TMI Blog2021 (4) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... remand to the adjudicating authority to get himself satisfied with the certified copy of the order of CESTAT passed on dated 17.03.2017 and to dispose of refund application in accordance to the law with due regard to the findings of CESTAT. The appeal is allowed by way of remand to the original adjudicating authority for re-adjudication of refund proceedings. - Excise Appeal No. 87040 of 2019 - A/86200/2021 - Dated:- 16-4-2021 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Mahesh Raichandani, Advocate for the Appellant Shri Sanjay Hasija, Superintendent, Authorised Representative for the Respondent ORDER Denial of refund of ₹ 28,77,899/- after the tax demand was set aside by CESTAT on 17.03.2017, in the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, subsequent refund application is barred and also the appeal against the same. 4.1 Be that as it may, there are certain issues which are required to be placed on record to give justice to the appellant (i) As per proviso to Section 35 of the Central Excise Act, 1944 presentation of appeal beyond the period of 60 days can be allowed by the Commissioner (Appeals) up to a further period of 30 days if sufficient cause is shown. Thereafter it was not within the condonable period of the Commissioner (Appeals). This appeal being filed after 90 days, which appellant claims to have been filed in a wrong court and pleads for application of the spirit/principle of the Indian Limitation Act on the basis of the decision of the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more than 20 years when the justifiability of the refund is found in the order of the CESTAT passed way back in 2017. He has to satisfy if duty already paid by the appellant is refundable and not required to scrutinize if duty was actually paid by physically inspecting the duty paying document after the legality of such payment is already determined by the Tribunal. (iii) Both parties concede that two refund applications were filed and there was bifurcation of jurisdiction owing to transition to GST regime. However those are the submissions while the facts on record narrate a different story. Going by the Order-in-Original at para 2 refund requests was made online on 17.04.2016 and hard copies of connected documents were received at Tal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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