2016 (12) TMI 1173

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....ellant (s) Shri S. Mukhopadhyay, Supdt.(AR) for the Revenue Per Shri H.K. Thakur. This Appeal has been filed by the Appellant against Order-in-Appeal No.16/CE(A)/GHY/07 dated 30.07.2007 on the ground that refund is time barred as the same was filed after four years from the date of payment of duty. 2. Shri A.K. Das (Advocate) appearing on behalf of the Appellant submitted that Appellan....

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....his order passed by Commissioner(Appeals) has been accepted by the department. Learned Advocate vehemently argued that once an Order-in-Appeal on an issue has been accepted by the department, then on the same issue they cannot file another Appeal in the same proceedings. It is also the case of the Appellant that first appellate authority cannot take different views in the same proceedings of the A....

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....rst appellate authority, also Appellant did not bring out that the earlier Order-in-Appeal dated 20.07.2004 passed by the same appellate authority to the effect that time bar aspect of the refund claim already stands decided for the same refund claim. However, in the interest of justice Order-in-Appeal dated 30.07.2007 is set aside as the same appellate authority cannot take contrary views on an i....