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TMI Blog2024 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund sanction order, the refund cannot be rejected as held by the Hon'ble Gauhati High Court in the case of CCE, Shillong vs. Jellalpur Tea Estate [ 2011 (3) TMI 11 - GAUHATI HIGH COURT ]. The impugned order is not sustainable in law and the same is set aside - appeal allowed. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) Shri Vikrant Kackaria , Advocate for the Appellant Shri Raman Mittal , Authorised Representative for the Respondent ORDER PER : S. S. GARG The present appeal is directed against the impugned order dated 31.10.2022 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause the self-credit has been claimed of what has been paid by them. He further submits that this issue is no more res integra and has been settled by the Tribunal in the case of Medly Pharmaceutical Vs CCE, Chandigarh-I 2019-21 GSTL 522 (Tri. Chd.). In the said case, there was difference of opinion and the matter was referred to the Third Member and thereafter by majority view, it was held that the refund cannot be rejected even if higher duty has been paid than what was payable, because the refund is eligible for the amount of duty paid by them. He further submits that the Department had not challenged the refund sanction order till date and in the absence of challenge to the refund sanction order, the refund cannot be rejected as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rh-I (supra). 7. Further, I find 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 CCE, Shillong vs. Jellalpur Tea Estate (supra). 8. Further, I find that the Division Bench of this Tribunal in the case of M/s Ravi Crop Science vs. CCE, Jammu (supra) by following the decision of the Hon ble jurisdictional High Court of Jammu Kashmir in the case of Krishi Rasayan Exports Pvt Ltd CEA No. 06 of 2018, has held that if the refund sanctioned order is not challenged by the department, then the same cannot be recovered by way of issuance of show cause notice. ----- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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