2013 (1) TMI 93

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....ran;   These two appeals are directed against order in appeal No. Commr(A)/101 & 102/VDR-II/2011 dated 17.3.2011, vide which the first appellate authority has upheld the order in original which rejects the refund claims filed by the appellant, after issuing show cause notice and after following the due process of law.   2. At the outset, learned counsel submits that the first appel....

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....at the first appellate authority, while upholding the rejection of refund by the adjudicating authority, has recorded the following findings:- 7. On perusal of both impugned orders dated 05.5.2010, I find that the refund amounts involved in the impugned orders were already covered in the OIOs No. Ref/ST/WD/Vad-II/17/Shanker/09-10 and OIO No. Ref/ST/WDVad-II/13/Shanker/09-10 both dated 17.11.09 ....

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....h has passed the dismissal order on merit after duty considering the appeal. It is well settled tha the Tribunal has no power to review its own order . Thus, my own orders can not be re-opened. Therefore, I do not find any reason/ ground to re-open the issue when the final orders there on were already issued. Appeals devoid of merits and liable to he rejected. 5. It can be seen from the above r....