2016 (12) TMI 204

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....>E/41934/2013, E/41997/2014 - Final Order No. 41452-41453/2016<br>Central Excise<br>Shri D.N. Panda, Judicial Member For the Appellant Shri S. Muthuvenkataraman, Adv. For the Respondent Shri B. Balamurugan, AC (AR) ORDER E/41934/2013: It is brought to the notice that the right to refund arose from the Order-in-Appeal No. 26/2012-CEX .RF., dated 21.05.2012 in Appeal No.118/2011.CE.RF....

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....roper adjudication of the matter by his order dated 21.05.2012, without that order being appealed by the department, was reviewed by him for the purpose of ordering recovery of the refund in terms of the order dated 18.06.2013. It does not appeal to common sense as to how the same authority who passed an order shall change his mind in a subsequent proceeding to review his previous order and revers....