9911796707
TMI Blog2024 (6) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) when appealed before the Tribunal and having decided by passing Final order has become final. In such circumstances, the impugned order interfering with the classification and the demand of duty which has been already decided in favour of assessee cannot be disturbed. There are no grounds to reject the refund claim sanctioned by the original authority. The impugned order set aside. The order passed by the original authority is restored - Appeal allowed. - MS. SULEKHA BEEVI.C.S., MEMBER (JUDICIAL) AND SHRI. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri. N. Vishwanath, Advocate, for the Appellant Shri Anoop Singh, Authorised Representative for the Respondent ORDER Brief facts are that, the appellant is engaged in manufacture of article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the department was dismissed on monetary basis. 4. Meanwhile the appellant had filed a refund application for refund of the duty paid by them in regard to paper wrapper which was earlier set aside by the Commissioner (Appeals), vide order dated 23.11.2012. The refund sanctioning authority as per order-in-original dated 27.11.2013 sanctioned the refund. 5. The original authority, sanctioned total refund of Rs.5,79,308/- out of which Rs.1,79,308/- was sanctioned as cash, and the balance was allowed to be adjusted as CENVAT Credit. 6. Against such order of sanction of refund, the department filed appeal before the Commissioner (Appeals). Thereupon, the Commissioner (Appeals) vide the order impugned herein allowed the appeal of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aph 6, 7 and 8 were adverted to by the Ld. AR to argue that the appeal may be dismissed. 9. Heard both sides. 10. The issue that arises for consideration is whether the order passed by the Commissioner (Appeals) rejecting the sanction of refund is sustainable or not. 11. The appellant had filed the refund claim for refund of the duty paid by them in regard to paper wrapper which was later set aside by the order of Commissioner (Appeals) dated 23.11.2012. The said issue has attained finality when the Tribunal dismissed the department appeal by Final order dated 18.11.2019. The Commissioner (Appeals) has observed in the order impugned herein that the order dated 23.11.2012 of Tribunal would be only of persuasive value which according to us is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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