Appeal successful in restoring original refund amount, subsequent reduction overturned. Order upheld, reduction lacked legal basis.

The appeal was allowed, and the original refund amount of Rs. 22,81,472 was restored, overturning the subsequent reduction to Rs. 2,45,024. The Member (Judicial) found that the original order was appealable and should have been challenged before the Commissioner (Appeals) if disputed. Since the order was not contested on these grounds, it was upheld as valid. The subsequent reduction lacked legal basis and was deemed unsustainable. The adjudicating authority was directed to comply with the original order within 30 days, with any consequential relief granted as necessary.

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Issues:
Appeal against rejection of refund claim, challenge to reduction of refund amount, mistake apparent on record, appealability of adjudicating authority's order, compliance with order dated 15.10.2020.

Analysis:
The appellant appealed against the rejection of a refund claim by the adjudicating authority, a decision upheld by the Commissioner (Appeals). Following a previous Tribunal order, the appellant filed a refund claim, which was initially approved for Rs. 22,81,472 by the Range officer. Subsequently, the refund amount was reduced to Rs. 2,45,024 due to a discrepancy in the claimed time period. The appellant contended that the original order should be implemented as the subsequent reduction was not challenged before the Commissioner (Appeals). On the other hand, the respondent argued that there was a mistake on record, justifying the reduction, and the order could be amended after notice to the appellant.

Upon review, the Member (Judicial) found that the original order dated 15.10.2020, based on the Range officer's recommendation, was appealable and should have been challenged before the Commissioner (Appeals) if aggrieved. As the order was not challenged on these grounds, it was deemed valid. The Member noted that the subsequent order reducing the refund amount was not supported by sufficient legal grounds and was therefore unsustainable. Consequently, the original order dated 15.10.2020 was restored, and the adjudicating authority was directed to comply with it within 30 days.

In conclusion, the appeal was allowed, granting any consequential relief, if applicable. The decision was pronounced in an open court setting, emphasizing the restoration of the original refund amount and the necessity for compliance with the order dated 15.10.2020.

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