9911796707
TMI Blog2025 (2) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and after considering the appeal, Commissioner (Appeals) had issued directions to produce the document and also remanded the matter to Adjudication Authority for verification of the document. There is no communication made by the Adjudication Authority on remand regarding de-novo adjudication. Appellant had submitted the document before issuing order in de-novo adjudication proceedings as evidence from the communication relied by the appellant. Fact being so, considering it has a second refund application and rejecting the same as time barred is prima facie unsustainable. As regarding claims on merit, the first appellate authority while considering the Refund claim against Appeal No. ST/20660/2022 has upheld the rejection of refund of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent as directed by the Commissioner (Appeals). However. In De-novo adjudication, the Adjudication Authority held that since appellant had not submitted the necessary documents as directed within one year, it is treated as a fresh refund claim and it is rejected on the ground that it is barred by limitation. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) also upheld the Order-In-Original issued by Adjudication Authority rejecting the refund claim. Aggrieved by said, appeal No ST/20660/2022 is filed. Similarly another refund application was filed for the period from March 2011 to September 2011 for an amount of Rs. 16,01,023/- and it was rejected vide Order-in-Original No. 98/2013 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r impugned order rejected the claim on the ground that the claim is submitted beyond the period of limitation. Prima facie considering the defect cured by the appellant as directed by the Commissioner (Appeals) in remand cannot be considered as second refund claim to reject the claim as done by the Adjudication / Appellate Authorities. 3. As regarding the issue on merit learned Counsel draws my attention to the impugned orders and learned counsel submits that while submitting the refund application appellant had submitted large number of documents including the following; Annexure 1 - Extracts of Input Credit Register Annexure 2 - Copies of the input invoices raised on the Company Annexure 3 - Copy of the approval received from SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and caused great hardship to the appellant. Learned Counsel also relied on large number of decisions including the following and submits that present refund is not hit by Section 11(b)(ec) of the CE Act. 1. M/s. Gil Shared Services Private Ltd. Vs. Assistant Commissioner of GST & Central Excise reported in 2019 (8) TMI 825 - Madras High Court 2. Commissioner of Customs Vs. M/s. Spic Ltd. reported in 2014 (12) TMI 1121 - Madras High Court 3. BASF India Ltd. Vs. Commissioner of Central Excise & Central Tax, reported in 2021 (3) TMI 788-CESTAT Bangalore 4. M/s. Astrazeneca India Pvt. Ltd. Vs. Commissioner of Central Tax reported in 2021 (8) TMI 717- CESTAT Bangalore 5. M/s. Jindal Steel & Power Ltd. Vs. CCE, Raipur reported in 2017 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services. Since appellant has not filed any appeal challenging the said order, said finding attained finality. Accordingly appellant is eligible for refund of balance amount only on production of the document. Considering the same, Appeal No. ST/20660/2022 is partially allowed. As regarding Appeal No. ST/20661/2022, the first appellate authority on first round of appeal had allowed the appeal and remanded the matter before the de-novo authority and considering the entire facts and circumstances of the case, Appeal No. ST/20661/2022 is allowed as prayed. 8. Accordingly, Appeal No. ST/20660/2022 is partially allowed and appeal No. ST/20661/2022 is allowed as prayed with consequential relief if any accordance with law. (order dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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