https://www.taxtmi.com/caselaws?id=115880 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. en-us Mon, 17 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 18:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115880 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. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115880