9911796707
TMI Blog2023 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs lies with the Commissioner of Customs (Appeals) in terms of Section 128 (if the appeal has been preferred by assessee) or Section 129(D)(4) (Department s appeal on review of order] as the case may be. Legislature has very carefully worded the provision regarding filing of appeal by the Revenue as the said appeal lies only upon after the review of the order by the Commissioner of Customs. When without review by proper authority the department can t file any appeal before the Commissioner (Appeals) then where is the question of the Commissioner (Appeal) suo motu taking up any issue from the adjudication order which has been decided in favour of the assessee, to decide the same against the assessee that too in the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 93/2008-Cus. dated 1.8.2008. Refund of Rs.7,87,729/- was requested by way of recredit and the remaining amount in cash. The Adjudicating Authority vide Order-in-Original dated 23.2.2016 after recording a specific finding about filing of refund claim within prescribed time, rejected the re-credit of refund claim of Rs.7,87,229/- paid via DEPB scripts. 3. Aggrieved, the appellant filed appeal before the 1st Appellate Authority i.e. Commissioner (Appeals). No appeal was filed by the Revenue against the adjudication order. The learned Commissioner vide impugned order dated 22.3.2018 on a totally new ground rejected refund claim on the ground of limitation pertaining to 9 Bills of Entry i.e. even those refund claim which were allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of review and if upon review by him the adjudication order is not found to be legal and proper, only then he can direct to file an appeal before the Commissioner (Appeal). Therefore when without review by proper authority the department can t file any appeal before the Commissioner (Appeals) then where is the question of the Commissioner (Appeal) suo motu taking up any issue from the adjudication order which has been decided in favour of the assessee, to decide the same against the assessee that too in the appeal filed by the assessee. The Adjudication Order i.e. Order-in-Original has been passed on 23.2.2016 and the limitation of filing appeal against that order has expired 7-8 years back, therefore now the department can t file an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
