9911796707
TMI Blog2022 (2) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority, in order dated 31st January 2019, did not consider it appropriate for the differential amount to be disbursed prompting this appeal for setting right the order of the first appellate authority. The disinclination on the part of the first appellate authority to consider rectification that does not compromise the intent of his order is inexplicable. It is certainly not the attitude expected of a senior functionary who is tasked with statutory empowerment to be discharged in a responsible and responsive manner. To offer the hapless appellant gratuitous advice of appellate recourse to the Tribunal is adding insult to injury. Heeding that advice, the assessee is before us with consequent expending of time and effort on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority declined to rectify with severe repercussions to them. 2. The appellant, claiming to be a provider of services that are exported from the country, sought refund of accumulated CENVAT credit of ₹ 58,73,379/-, ₹ 191,93,812/- and ₹ 33,81,099/- for April to June 2016, July to September 2016 and October to December 2016 respectively totaling ₹ 111,68,281/-. The original authority, while sanctioning refund of ₹ 61,81,920/-, rejected claims for ₹ 18,11,047/-, ₹ 17,58,356/- and ₹ 14,69,599/- in the three quarters totaling ₹ 49,86,362/- which was also directed to be recovered along with interest thereon. The first appellate authority, after considering the several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is before us with consequent expending of time and effort on the part of the Tribunal. Unless a serious, and punitive, view is taken of this episode, we encourage opening the floodgates of such upward delegation that is inimical to public interest. Cost of ₹ 5000, to be paid into the account of the Maharashtra Legal Aid Services Authority, is imposed on the officer concerned to be identified by the Commissioner of Customs (Appeals) upon due inquiry to fix responsibility for the lapse. 5. The Tribunal, though not entrusted with responsibility for rectification of typographical/clerical errors in orders of lower authorities, cannot justify its existence within the judicial edifice in turning away an appellant, who i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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