https://www.taxtmi.com/caselaws?id=87378 The Adjudicating Officer concluded that an Adjudicating Officer does not have the authority to review his own order and issue a fresh Show Cause Notice for the recovery of a refund previously adjudicated by him. The Officer emphasized that the proper remedy in such cases was for a higher authority to examine the legality of the decision. As a result, the Department's appeal was rejected as the Adjudicating Officer found no legal flaws in the Collector (Appeals)'s decision to sanction the refund to the Respondents. en-us Fri, 01 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87378 The Adjudicating Officer concluded that an Adjudicating Officer does not have the authority to review his own order and issue a fresh Show Cause Notice for the recovery of a refund previously adjudicated by him. The Officer emphasized that the proper remedy in such cases was for a higher authority to examine the legality of the decision. As a result, the Department's appeal was rejected as the Adjudicating Officer found no legal flaws in the Collector (Appeals)'s decision to sanction the refund to the Respondents. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87378