9911796707
TMI Blog2024 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on first instance is not sustainable. Admittedly, the appellant followed the correct procedure on the second time though on the first instance they have wrongly taken direct self-credit.' Further it is found that since the department has not challenged the refund sanctioned order till date and in the absence of challenge to the refund sanction order, the refund cannot be rejected as held by the Hon'ble Gauhati High Court in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. JELLALPORE TEA ESTATE, [ 2011 (3) TMI 11 - GAUHATI HIGH COURT] . It is further found that the entire demand is also barred by limitation as the department has failed to establish the ingredients for invoking the extended period as provided in Section 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund already sanctioned to them. Aggrieved by this order, the appellant filed appeal before the Commissioner (Appeals), who has upheld the Order-in-Original and rejected the appeal of the appellant. Hence, the appellant preferred the present appeal. 3. Heard both the parties and perused the material on record. 4.1 The learned Counsel for the appellant submits that the impugned order is not sustainable in law as the same has been passed by ignoring the judicial precedents on the identical issue. 4.2 He further submits that the appellant had availed the refund of the duty paid by them and had not claimed anything in excess of an amount which has actually been paid by them in cash. He also submits that even if it is assumed that for the sake o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11A of the Act. In our opinion, this was clearly impermissible inasmuch as what is required to be done in a manner prescribed by law, ought to be done in that manner only or not at all. 4.5 He further submits that this Tribunal in the case of M/s Ravi Crop Science ( Shri Dinesh Garg Partner) vs. CCE, Jammu vide Final Order No. 60486-60487/2023 dated 11.10.2023 has held that if the refund sanction order has not been challenged, then the same cannot be recovered by way of show cause notice. 4.6 He also submits that the entire demand is barred by limitation as there is no reason to invoke the extended period of limitation as there cannot be any fraud, suppression or wilful mis-statement on the part of the appellant because they have availed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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