9911796707
TMI Blog2022 (12) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim was filed on 24.8.2016 which was well within time. Since the refund was rejected, the appellant has taken the matter upto the learned Commissioner (Appeals) and it is that refund which was to be decided by learned Commissioner (Appeals). The refund was supposed to be given by the department on the basis of learned Commissioner (Appeals) order. Even the letter from the appellant was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Order-In-Original dated 1.12.2016. The appellant filed an appeal before the Commissioner (Appeals) which was allowed vide Order-In-Appeal No.VAD-EXCUS-002-APP-518-2017-18 dated 13.10.2017. On receipt of the OIA, the appellant filed a letter dated 29.01.2019 submitted on 07.02.2019 requesting to sanction refund claim which was filed vide letter dated 24.8.2016. The sanctioning authority has is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter, the matter proceeded for adjudicating thereafter, before the learned Commissioner (Appeals). Hence, after the learned Commissioner (Appeals) passed the order, the department was supposed to give the refund suo moto without approaching to the department therefore, the letter dated 29.1.2019 cannot be considered as a refund application hence, the refund is not time barred. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the appellant was not required moreover, the letter dated 29.1.2019 is not a refund application therefore, the entire basis for rejecting the refund claim being time barred is devoid of merit and fact. Since the appellant is legally entitle for refund on the basis of OIA dated 13.10.2017, the appellant s refund claim is not time barred. 05. Accordingly, the impugned order is set aside. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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