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TMI Blog2023 (10) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri Anand Kumar, Superintendent (Authorized Representative) for the Respondent ORDER RAMESH NAIR By the impugned order, the learned Commissioner (Appeals) in respect of two appeals dismissed the same on the ground that the appeals were not filed within the stipulated time frame of 60 days and also for a further period of condonable 30 days. Accordingly, the appeal was dismissed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.09.2017. he strongly placed reliance on this Tribunal's decision vide final order No. A/11824/2023 dated 25.08.2023 in matter of Gail India Limited. 3. Shri Anand Kumar, learned Superintendent (Authorized Representative) appearing for the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oil Corporation (supra) following has been observed. "2. The second issue is whether the refund arising out of completion of provisional assessment shall undergo the process of Section 27 when the refunds related to the period prior to 13-7-2006. 3. To answer both the issues, facts are not in dispute exhibiting that the provisional assessments in the case of the appellant were completed prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat even refund arising on completion of provisional assessment shall be governed by Section 27 of the said Act. By that amendment, bar of limitation as well as unjust enrichment are enacted to the law. Therefore before 31-7-2006, the refund arising upon completion of the provisional assessments is not intended by law to undergo the test of limitation as well as unjust enrichment in terms of law l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 10.03.2017, 10.03.2017, 23.03.2017, 26.04.2017, 15.11.2017, 21.11.2017 and 21.11.2017 produced by the appellant. 7. In view of the above, we find merit in the argument of the appellants, the appeal is allowed." From the above decision, it can be seen that even though the final assessment has been made but the communication of the final assessment is relevant. In the present case also, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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