No power of self-review defeats withdrawal of refund exemption under customs and excise notification

A Deputy Commissioner cannot review and withdraw his own earlier order granting refund under Notification No. 32/99-C.E. If the Department was aggrieved by the original refund order, the proper remedy was to file an appeal before the Commissioner (Appeals), not to seek self-review by the same authority. As no appeal was filed against the original order and no ground was shown to disturb the finding that the officer lacked review power, the attempted withdrawal of the exemption was unsustainable.

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Issues: Whether the Deputy Commissioner could review his own earlier order granting refund and withdraw the exemption granted under Notification No. 32/99-C.E. dated 8-7-1999.

Analysis: The Revenue did not challenge the finding that the Deputy Commissioner had no power to review his own earlier order granting refund. The Tribunal noted that if the Department was aggrieved by the original refund order, the proper course was to file an appeal against that order before the Commissioner (Appeals). Since no such appeal had been filed, and no ground had been shown to disturb the finding that the Deputy Commissioner lacked power of review, interference with the appellate order was unwarranted.

Conclusion: The Deputy Commissioner had no power to review the earlier refund order, and the attempted withdrawal of the exemption could not be sustained.

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