2001 (10) TMI 610

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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  These appeals arise out of common order passed by the Commissioner (Appeals) vide Order-in-Appeal Nos. 324-25-C.E./BPL/2001, dated 30-4-2001 rejecting refund claims made by the appellant. The claims were rejected by the adjudicating authority on the ground that it was barred by limitation. The Commi....

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....e the initial assessments were only provisional. When the matter came up for hearing before this Tribunal, a preliminary objection was raised by the Departmental Representative that the refund applications are not maintainable under law as the appellant had not challenged the assessments for the period 1-4-83 to 13-12-84 and 2-2-83 to 30-11-87. Reliance was placed by the learned Departmental Repre....

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....ase where an adjudicating authority has passed an order which is appealable under the statute and the party aggrieved did not choose to exercise the statutory right of filing an appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that the adjudicating authority had committed an error in p....

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....he provision indicates the importance attached to an order of the appellate or revisional authority under the Act therefore, an order which is appealable under the Act is not challenged then the order is not liable to be questioned and the matter is not to be reopened in a proceeding for refund which if we may term it so is in the nature of execution of a decree/order. In the case at hand it was s....