2016 (12) TMI 1327

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....R)  for the Revenue (s) ORDER Miscellaneous Applications No.ST/MISC/75048/2016 and ST/MISC/75049/2016 are COD Applications filed by the Appellant on technical grounds. It is the case of the Appellant that against Order-in-Appeal No. 124-126/ST/Kol/2011 dated 21.04.2011 only one Appeal No. 222/2011 was filed by the Appellant. That on being pointed out two more technical appeals i.e. Appeal N....

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.... Consultant further argued that refund ending March, 2008 has been rejected by the Adjudicating Authority under Order-in-Original No.R/25/ST/D-III/09 dated 04.05.2009 as time barred. It is his case that the Appellant reached the office of the Adjudicating Authority  on the last date but due to the Appellants reaching late the refund applications were not accepted on the last date of expiry o....

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....made the bench go through first paragraph appearing on Page-14 of Order-in-Original dated 22.03.2010 and argued that the refund claims of the Appellants were required to be sanctioned. 3.   Shri S.Mukhopadhyay, Suptd.(AR) appearing on behalf of the Revenue relied upon case law of this bench in the case of M/s. Calcutta Exports Company -vs.- Comm. of Central Excise, Kol-II [2016-TIOL-152....

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....4.05.2009 was passed by the Adjudicating Authority before deciding the issue under Order-in-Original No.R/248/ST/DIV-III/2009 dated 22.03.2010 under which refunds of M/s. S.K.Sarawagi & Co. (P) Ltd. were sanctioned as a result of Order-in-Appeal passed by the First Appellate Authority and also accepted by the Committee of Commissioners. The said order dated 22.03.2010 passed by the Adjudicating Au....