2013 (4) TMI 296

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....fter condoning the delay of 91 days in filing the present appeal against the order of Commissioner (Appeals), I proceed to decide the appeal itself. 2. The appellant is an exporter and filed two refund claims in respect of inputs service credit in terms of Notification No. 41/07 dated 6.10.07. The appellants are located in Sonepat and as such normal jurisdiction for filing refund claim was with....

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.... refund claim on the ground of limitation. 4. Being aggrieved with the order of the Asstt. Commissioner, Sonepat, passed vide his order in original dated 4.12.09, the appellant preferred an appeal before Commissioner (Appeals). Commissioner (Appeals) observed that once the refund claim stand rejected by the Asstt. Commissioner, Delhi and the said order of the Asstt. Commissioner Delhi was never....

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....ng the setting aside of the order of Asstt. Commissioner, Sonepat, and by treating the same as if he has allowed the appeal, the appellant approached their jurisdictional Central Excise office for refund of the amount. However, the Deputy Commissioner vide his letter dated 1.3.12 informed the appellant that as per the order of Commissioner (Appeals), their refund application has already been dispo....

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....s not having jurisdiction to reopen the proceedings concluded at the level of Asstt. Commissioner, Delhi. Whether the order of Asstt. Commissioner, Delhi was right or wrong, was required to be adjudged by the higher appellate forum. The appellants plea that the Asstt. Commissioner, Delhi ought to have transferred the papers to Asstt. Commissioner, Sonepat for further action instead of rejecting th....