2020 (2) TMI 1628

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the assessee - HELD THAT:- The Original Adjudicating Authority vide his first order sanctioned an amount of ₹ 2.53 crores approximately out of the total claim of refund of ₹ 22.75 crores approximately made by the assessee. This leads to evident conclusion that the balance refund claim stands rejected by him. In this scenario, the order of the Commissioner (Appeals) allowing the bal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... We have heard learned A.R. Shri B. K. Jain appearing for the Revenue and Ms. Pragya Pandey learned advocate appearing for the respondents. 2. On going through the impugned orders, we find that the appellants were issued a show cause notice dated 21/10/2014 for demand of Service Tax to the tune of around ₹ 34.81 crores approximately. It is seen that during the pendency of the adjudication .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o be made by the assessee at the time of filing of appeal was only 7.5% of the confirmed duty, which comes to ₹ 2.53 crores approximately, the respondent would be entitled to the refund of the same. It was also observed in his impugned order that for the balance amount of ₹ 20.21 crores approximately a separate show cause notice is being issued to them. Accordingly vide his order dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d A.R. is that in the order impugned before Commissioner (Appeals), the Assistant Commissioner had not rejected the balance amount of ₹ 20.21 crores approximately and has issued a separate show cause notice to the assessee. As such, it was not open to Commissioner (Appeals) to sanction balance refund claim suo motu. 6. Learned advocate appearing for the respondents submits that subsequent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pugned order before him. In any case and in any view of the matter the subsequent show cause notice also stands decided by the Assistant Commissioner vide his order dated 26/04/2019 sanctioning the refund claim. As such, at the most the objection raised by the Revenue is only of technical objection. Accordingly, Revenue s appeal is rejected. 8. However, we make it clear that the assessee would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X